52061400 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 Less Than 192.31 Decitex But Not Less Than 125 Decitex (Exceeding 52 Metric Numberbut Not Excee..., 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 Less Than 192.31 Decitex But Not Less Than 125 Decitex (Exceeding 52 Metric Numberbut Not Excee... 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 52061400
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 Less Than 192.31 Decitex But Not Less Than 125 Decitex (Exceeding 52 Metric Numberbut Not Excee... under HSN Code 52061400 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 52061400?
Every entity transacting 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 192.31 Decitex But Not Less Than 125 Decitex (Exceeding 52 Metric Numberbut Not Excee... must quote HSN Code 52061400 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
Planning to 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 192.31 Decitex But Not Less Than 125 Decitex (Exceeding 52 Metric Numberbut Not Excee...? Complete GST registration to legally collect taxes on goods under HSN 52061400. Businesses importing or exporting Cotton products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate HSN Code 52061400 usage 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 192.31 Decitex But Not Less Than 125 Decitex (Exceeding 52 Metric Numberbut Not Excee... simplifies reconciliation and protects against penalties. Keep current with 0.025, 0.025, and 0.05 updates for Chapter 52 – Cotton to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
HSN Code 52061400 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 Less Than 192.31 Decitex But Not Less Than 125 Decitex (Exceeding 52 Metric Numberbut Not Excee... 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 Less Than 192.31 Decitex But Not Less Than 125 Decitex (Exceeding 52 Metric Numberbut Not Excee..., 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 Less Than 192.31 Decitex But Not Less Than 125 Decitex (Exceeding 52 Metric Numberbut Not Excee... under HSN 52061400. 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.
