HSN Code 52062300 provides the tax 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 Combed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(Exceeding 43 Metricnumber But Not Exceed... under Chapter 52 – Cotton of the GST tariff. 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 Combed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(Exceeding 43 Metricnumber But Not Exceed... must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.025, SGST/UTGST at 0.025, and IGST at 0.05. 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 52062300
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 Combed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(Exceeding 43 Metricnumber But Not Exceed... under HSN Code 52062300 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 52062300?
Manufacturers, wholesalers, retailers, and exporters 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 Combed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(Exceeding 43 Metricnumber But Not Exceed... are required to mention HSN 52062300 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 Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(Exceeding 43 Metricnumber But Not Exceed...? GST registration is mandatory for collecting and remitting taxes on HSN 52062300 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 52062300 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 Combed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(Exceeding 43 Metricnumber But Not Exceed... 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)
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 52062300 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 Combed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(Exceeding 43 Metricnumber But Not Exceed....
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 Combed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(Exceeding 43 Metricnumber But Not Exceed... purchases made under HSN 52062300. 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 Combed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(Exceeding 43 Metricnumber But Not Exceed... 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 Combed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(Exceeding 43 Metricnumber But Not Exceed... internationally. For domestic trade within Cotton, GST registration is sufficient.
