Chapter 52 of the GST framework covers Cotton, and HSN Code 52052810 specifically identifies 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 83.33 Decitex (Exceeding 120 Metric Number) : Dyed for taxation purposes. This classification is mandatory for all businesses engaged in the supply 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 83.33 Decitex (Exceeding 120 Metric Number) : Dyed. Tax rates applicable include CGST at 2.50%, SGST/UTGST at 2.50%, and IGST at 5.00% for interstate movements. The standard unit of measurement is 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 52052810
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 83.33 Decitex (Exceeding 120 Metric Number) : Dyed under HSN Code 52052810 depends on supply location. Intrastate transactions require CGST at 2.50% and SGST/UTGST at 2.50%. Interstate supplies are charged IGST at 5.00%. Invoices should consistently use kg. for Cotton goods under Chapter 52.
Who Should Use HSN Code 52052810?
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 83.33 Decitex (Exceeding 120 Metric Number) : Dyed must quote HSN Code 52052810 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
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 Combed Fibres : Measuring Less Than 83.33 Decitex (Exceeding 120 Metric Number) : Dyed? GST registration is mandatory for collecting and remitting taxes on HSN 52052810 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
Using HSN Code 52052810 accurately 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 83.33 Decitex (Exceeding 120 Metric Number) : Dyed avoids compliance issues and facilitates credit claims. Monitor changes to 2.50%, 2.50%, and 5.00% rates for Chapter 52 – Cotton to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 52052810 is used to classify 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 83.33 Decitex (Exceeding 120 Metric Number) : Dyed under Chapter 52 – Cotton for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
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 83.33 Decitex (Exceeding 120 Metric Number) : Dyed, CGST applies at 2.50% and SGST/UTGST at 2.50% for intrastate supplies. Interstate transactions are taxed under IGST at 5.00%.
Yes, GST registration is mandatory for 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 Combed Fibres : Measuring Less Than 83.33 Decitex (Exceeding 120 Metric Number) : Dyed under HSN 52052810. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Cotton, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.
