Chapter 52 of the GST framework covers Cotton, and HSN Code 52053330 specifically identifies Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (E... 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 - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (E.... 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 52053330
Tax liability for Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (E... under HSN 52053330 varies by transaction geography. CGST at 2.50% combined with SGST/UTGST at 2.50% applies to local sales. Interstate movement attracts IGST at 5.00%. All billing for Chapter 52 – Cotton products must use kg..
Who Should Use HSN Code 52053330?
All businesses supplying Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (E... are obligated to use HSN 52053330 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 - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (E...? GST registration is mandatory for collecting and remitting taxes on HSN 52053330 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 52053330 for Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (E... enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 52 – Cotton should monitor rate updates (2.50%, 2.50%, 5.00%) through official notifications to maintain seamless 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 52053330 for accurate classification of Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (E....
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 - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (E... purchases made under HSN 52053330. 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 - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (E... 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 - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (E... internationally. For domestic trade within Cotton, GST registration is sufficient.
