Under the GST regime, HSN Code 52061300 classifies 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 Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (Exceeding 43 Metricnumber But Not Ex... within Chapter 52 – Cotton. This code is essential for businesses to correctly calculate and remit taxes on 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 Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (Exceeding 43 Metricnumber But Not Ex.... The applicable rates are CGST at 0.025, SGST/UTGST at 0.025 for within-state sales, and IGST at 0.05 for interstate supplies. Goods are quantified using 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 52061300
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 Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (Exceeding 43 Metricnumber But Not Ex... classified under HSN Code 52061300, tax computation follows GST principles. CGST at 0.025 plus SGST/UTGST at 0.025 covers intrastate sales. IGST at 0.05 applies to interstate transactions. kg. is the prescribed measurement for Cotton under Chapter 52.
Who Should Use HSN Code 52061300?
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 Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (Exceeding 43 Metricnumber But Not Ex... are obligated to use HSN 52061300 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
Commencing trade 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 Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (Exceeding 43 Metricnumber But Not Ex...? Secure GST registration to handle taxes on HSN 52061300 classified goods. Businesses with international operations in Cotton need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Accurate application of HSN Code 52061300 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 Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (Exceeding 43 Metricnumber But Not Ex... enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 52 – Cotton should monitor rate updates (0.025, 0.025, 0.05) 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 52061300 for accurate classification 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 Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (Exceeding 43 Metricnumber But Not Ex....
Yes, registered businesses can claim input tax credit on 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 Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (Exceeding 43 Metricnumber But Not Ex... purchases made under HSN 52061300. Ensure your supplier mentions correct HSN code and GST rates (0.025, 0.025) on the invoice.
CGST at 0.025 plus SGST/UTGST at 0.025 applies when 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 Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (Exceeding 43 Metricnumber But Not Ex... is sold within the same state. IGST at 0.05 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 Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (Exceeding 43 Metricnumber But Not Ex... internationally. For domestic trade within Cotton, GST registration is sufficient.
