Under the GST regime, HSN Code 52052110 classifies Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) : Grey within Chapter 52 – Cotton. This code is essential for businesses to correctly calculate and remit taxes on Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) : Grey. The applicable rates are CGST at 2.50%, SGST/UTGST at 2.50% for within-state sales, and IGST at 5.00% for interstate supplies. Goods are quantified using kg..
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 52052110
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 Combed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) : Grey under HSN Code 52052110 follows a dual taxation model. CGST is levied at 2.50% and SGST/UTGST at 2.50% for intrastate sales. Interstate transactions attract IGST at 5.00%. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 52 – Cotton.
Who Should Use HSN Code 52052110?
Every entity transacting in Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) : Grey must quote HSN Code 52052110 on invoices. This includes traders, distributors, and e-commerce sellers operating under Cotton. Chapter 52 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Looking to deal in Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) : Grey? GST registration is your first compliance requirement for HSN 52052110 goods. International traders in Cotton products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Proper use of HSN Code 52052110 for Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) : Grey streamlines audit processes and supports valid credit claims. Stay updated on 2.50%, 2.50%, and 5.00% rates for Chapter 52 – Cotton through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 52052110 for accurate classification of Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) : Grey.
Yes, registered businesses can claim input tax credit on Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) : Grey purchases made under HSN 52052110. Ensure your supplier mentions correct HSN code and GST rates (2.50%, 2.50%) on the invoice.
CGST at 2.50% plus SGST/UTGST at 2.50% applies when Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) : Grey is sold within the same state. IGST at 5.00% is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) : Grey internationally. For domestic trade within Cotton, GST registration is sufficient.
