Chapter 52 of the GST framework covers Cotton, and HSN Code 52063300 specifically identifies Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(.... Tax rates applicable include CGST at 0.025, SGST/UTGST at 0.025, and IGST at 0.05 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 52063300
Goods classified as Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(... under HSN 52063300 are taxed based on transaction type. Local sales attract CGST at 0.025 plus SGST/UTGST at 0.025. For supplies crossing state boundaries, IGST at 0.05 applies. Documentation must reflect kg. as the measurement standard for Chapter 52 – Cotton products.
Who Should Use HSN Code 52063300?
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 - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(... are required to mention HSN 52063300 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
Entering the Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(... market requires essential registrations. GST registration enables legal tax collection on HSN 52063300 goods. For cross-border trade in Cotton items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate HSN Code 52063300 usage for Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(... 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)
Official GST rates for Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(... under HSN 52063300 are published in government notifications and the CBIC website. Current rates are CGST 0.025, SGST/UTGST 0.025, and IGST 0.05.
Yes, online marketplaces and e-commerce operators selling Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(... must mention HSN Code 52063300 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 Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(... under HSN 52063300.
GST rates for Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale - Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(... and other Cotton products under Chapter 52 may change through GST Council recommendations. Monitor official notifications to stay updated on 0.025, 0.025, and 0.05 revisions.
