HSN Code 52054620 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 Combed Fibres : Measuring Per Single Yarn Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceed... 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 Combed Fibres : Measuring Per Single Yarn Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceed... 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 52054620
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 Combed Fibres : Measuring Per Single Yarn Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceed... under HSN 52054620 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 52054620?
Manufacturers, wholesalers, retailers, and 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 Combed Fibres : Measuring Per Single Yarn Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceed... are required to mention HSN 52054620 on all tax documents. This classification under Cotton applies to businesses of all sizes operating within Chapter 52. Proper usage ensures accurate return filing and audit compliance.
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 Combed Fibres : Measuring Per Single Yarn Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceed...? GST registration is mandatory for collecting and remitting taxes on HSN 52054620 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 52054620 accurately 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 Combed Fibres : Measuring Per Single Yarn Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceed... 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 52054620 falls under Chapter 52 – Cotton in the GST tariff schedule. This chapter covers various goods including 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 Combed Fibres : Measuring Per Single Yarn Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceed....
Yes, IGST at 5.00% is applicable 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 Combed Fibres : Measuring Per Single Yarn Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceed... is supplied interstate or imported. For local sales within a state, CGST at 2.50% and SGST/UTGST at 2.50% apply instead.
Yes, e-commerce sellers 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 Combed Fibres : Measuring Per Single Yarn Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceed... must use HSN 52054620 on their invoices. This applies to all online platforms operating under Cotton classification.
To import goods under Cotton, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
