52061100 is the designated HSN classification for Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number), categorized under Chapter 52 – Cotton in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.025, SGST/UTGST at 0.025 for local transactions, and IGST at 0.05 for interstate supplies. Quantities are measured in kg. for billing purposes.
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 52061100
The taxation of Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) under HSN Code 52061100 depends on supply location. Intrastate transactions require CGST at 0.025 and SGST/UTGST at 0.025. Interstate supplies are charged IGST at 0.05. Invoices should consistently use kg. for Cotton goods under Chapter 52.
Who Should Use HSN Code 52061100?
All businesses supplying Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) are obligated to use HSN 52061100 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 Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number)? GST registration is mandatory for collecting and remitting taxes on HSN 52061100 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
Correct HSN Code 52061100 application for Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) ensures smooth input credit utilization and assessment processes. Track 0.025, 0.025, and 0.05 rate changes for Chapter 52 – Cotton through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
HSN Code 52061100 is used to classify Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) 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 Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number), CGST applies at 0.025 and SGST/UTGST at 0.025 for intrastate supplies. Interstate transactions are taxed under IGST at 0.05.
Yes, GST registration is mandatory for businesses dealing in Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring 714.29 Decitex Or More (Not Exceeding 14 Metric Number) under HSN 52061100. 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.
