Chapter 52 of the GST framework covers Cotton, and HSN Code 52054720 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 Combed Fibres : Measuring Per Single Yarn Less Than 106.38 Decitex But Not Less Than 83.33 Decitex (Exce... 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 Combed Fibres : Measuring Per Single Yarn Less Than 106.38 Decitex But Not Less Than 83.33 Decitex (Exce.... 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 52054720
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 106.38 Decitex But Not Less Than 83.33 Decitex (Exce... under HSN 52054720 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 52054720?
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 Combed Fibres : Measuring Per Single Yarn Less Than 106.38 Decitex But Not Less Than 83.33 Decitex (Exce... are obligated to use HSN 52054720 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
Looking to deal 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 106.38 Decitex But Not Less Than 83.33 Decitex (Exce...? GST registration is your first compliance requirement for HSN 52054720 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
Correct HSN Code 52054720 application 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 106.38 Decitex But Not Less Than 83.33 Decitex (Exce... ensures smooth input credit utilization and assessment processes. Track 2.50%, 2.50%, and 5.00% rate changes for Chapter 52 – Cotton through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
Official GST rates 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 106.38 Decitex But Not Less Than 83.33 Decitex (Exce... under HSN 52054720 are published in government notifications and the CBIC website. Current rates are CGST 2.50%, SGST/UTGST 2.50%, and IGST 5.00%.
Yes, online marketplaces and e-commerce operators selling 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 106.38 Decitex But Not Less Than 83.33 Decitex (Exce... must mention HSN Code 52054720 on invoices. This Cotton classification applies to all sales channels under Chapter 52.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading 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 106.38 Decitex But Not Less Than 83.33 Decitex (Exce... under HSN 52054720.
GST rates 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 106.38 Decitex But Not Less Than 83.33 Decitex (Exce... and other Cotton products under Chapter 52 may change through GST Council recommendations. Monitor official notifications to stay updated on 2.50%, 2.50%, and 5.00% revisions.
