Within Chapter 52 – Cotton, HSN Code 52052790 serves as the official 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 Combed Fibres : Measuring Less Than 106.38 Decitex But Not Less Than 83.33 Decitex (Exceeding 94 Metric Number But Not Exceedi.... This code determines tax rates and compliance obligations for all entities trading 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 Less Than 106.38 Decitex But Not Less Than 83.33 Decitex (Exceeding 94 Metric Number But Not Exceedi.... CGST applies at 0.025, SGST/UTGST at 0.025 for local transactions, and IGST at 0.05 for interstate supplies. Measurement is standardized in 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 52052790
The taxation 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 Less Than 106.38 Decitex But Not Less Than 83.33 Decitex (Exceeding 94 Metric Number But Not Exceedi... under HSN Code 52052790 depends on supply location. Intrastate transactions require CGST at 0.025 and SGST/UTGST at 0.025. Interstate supplies are charged IGST at 0.05. Invoices should consistently use kg. for Cotton goods under Chapter 52.
Who Should Use HSN Code 52052790?
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 Less Than 106.38 Decitex But Not Less Than 83.33 Decitex (Exceeding 94 Metric Number But Not Exceedi... must quote HSN Code 52052790 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 Less Than 106.38 Decitex But Not Less Than 83.33 Decitex (Exceeding 94 Metric Number But Not Exceedi...? GST registration is your first compliance requirement for HSN 52052790 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 52052790 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 Less Than 106.38 Decitex But Not Less Than 83.33 Decitex (Exceeding 94 Metric Number But Not Exceedi... streamlines audit processes and supports valid credit claims. Stay updated on 0.025, 0.025, and 0.05 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 52052790 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 Less Than 106.38 Decitex But Not Less Than 83.33 Decitex (Exceeding 94 Metric Number But Not Exceedi....
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 Less Than 106.38 Decitex But Not Less Than 83.33 Decitex (Exceeding 94 Metric Number But Not Exceedi... purchases made under HSN 52052790. Ensure your supplier mentions correct HSN code and GST rates (0.025, 0.025) on the invoice.
CGST at 0.025 plus SGST/UTGST at 0.025 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 Less Than 106.38 Decitex But Not Less Than 83.33 Decitex (Exceeding 94 Metric Number But Not Exceedi... is sold within the same state. IGST at 0.05 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 Less Than 106.38 Decitex But Not Less Than 83.33 Decitex (Exceeding 94 Metric Number But Not Exceedi... internationally. For domestic trade within Cotton, GST registration is sufficient.
