52051390 is the designated HSN classification for Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192 .31 Decitex (Exceeding 43 Metric Number But Not Exce..., categorized under Chapter 52 – Cotton in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192 .31 Decitex (Exceeding 43 Metric Number But Not Exce... must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.025, SGST/UTGST at 0.025 for local transactions, and IGST at 0.05 for interstate supplies. Quantities are measured in kg. for billing purposes.
HSN Codes under Chapter 52 – Cotton
Below are related HSN codes from Chapter 52 – Cotton for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Cotton... | 52010011 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010012 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010013 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010014 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010015 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010019 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010020 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010021 | Cotton, Not Carded Or Combed - Cotton, Not Carded ... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010022 | Cotton, Not Carded Or Combed - Cotton, Not Carded ... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010023 | Cotton, Not Carded Or Combed - Cotton, Not Carded ... | 2.50% | 2.50% | 5.00% |
GST Rates for HSN 52051390
The tax structure for Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192 .31 Decitex (Exceeding 43 Metric Number But Not Exce... under HSN Code 52051390 follows a dual taxation model. CGST is levied at 0.025 and SGST/UTGST at 0.025 for intrastate sales. Interstate transactions attract IGST at 0.05. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 52 – Cotton.
Who Should Use HSN Code 52051390?
All businesses supplying Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192 .31 Decitex (Exceeding 43 Metric Number But Not Exce... are obligated to use HSN 52051390 on tax invoices. From producers to retailers within Cotton, Chapter 52 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Starting a business involving Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192 .31 Decitex (Exceeding 43 Metric Number But Not Exce...? GST registration is mandatory for collecting and remitting taxes on HSN 52051390 goods. Companies planning international trade within Cotton must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate application of HSN Code 52051390 for Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192 .31 Decitex (Exceeding 43 Metric Number But Not Exce... enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 52 – Cotton should monitor rate updates (0.025, 0.025, 0.05) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192 .31 Decitex (Exceeding 43 Metric Number But Not Exce... under HSN Code 52051390 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192 .31 Decitex (Exceeding 43 Metric Number But Not Exce... must use HSN 52051390 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 52051390 for Cotton goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192 .31 Decitex (Exceeding 43 Metric Number But Not Exce... under Cotton. This registration links your bank account to process foreign currency payments from overseas buyers.
