HSN Code 52053420 provides the tax classification 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 192.31 Decitex But Not Less Than 125 Decitex (Exce... under Chapter 52 – Cotton of the GST tariff. Businesses dealing in 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 192.31 Decitex But Not Less Than 125 Decitex (Exce... must use this code for proper invoicing and return filing. Applicable taxes include CGST at 2.50%, SGST/UTGST at 2.50%, and IGST at 5.00%. The recognized 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 52053420
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 192.31 Decitex But Not Less Than 125 Decitex (Exce... under HSN 52053420 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 52053420?
Every entity transacting in 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 192.31 Decitex But Not Less Than 125 Decitex (Exce... must quote HSN Code 52053420 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
Entering the 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 192.31 Decitex But Not Less Than 125 Decitex (Exce... market requires essential registrations. GST registration enables legal tax collection on HSN 52053420 goods. For cross-border trade in Cotton items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Proper use of HSN Code 52053420 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 192.31 Decitex But Not Less Than 125 Decitex (Exce... 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 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 - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 192.31 Decitex But Not Less Than 125 Decitex (Exce... under HSN Code 52053420 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 - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 192.31 Decitex But Not Less Than 125 Decitex (Exce... must use HSN 52053420 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 52053420 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 - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 192.31 Decitex But Not Less Than 125 Decitex (Exce... under Cotton. This registration links your bank account to process foreign currency payments from overseas buyers.
