Chapter 52 of the GST framework covers Cotton, and HSN Code 52064400 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 Combed Fibres : Measuring Per Single Yarn Less Than 192.31 Decitex But Not Less Than 125 Decitex(Excee... 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 Combed Fibres : Measuring Per Single Yarn Less Than 192.31 Decitex But Not Less Than 125 Decitex(Excee.... 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 52064400
Tax liability 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 Combed Fibres : Measuring Per Single Yarn Less Than 192.31 Decitex But Not Less Than 125 Decitex(Excee... under HSN 52064400 varies by transaction geography. CGST at 0.025 combined with SGST/UTGST at 0.025 applies to local sales. Interstate movement attracts IGST at 0.05. All billing for Chapter 52 – Cotton products must use kg..
Who Should Use HSN Code 52064400?
All businesses supplying 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 Combed Fibres : Measuring Per Single Yarn Less Than 192.31 Decitex But Not Less Than 125 Decitex(Excee... are obligated to use HSN 52064400 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
Planning to trade 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 Combed Fibres : Measuring Per Single Yarn Less Than 192.31 Decitex But Not Less Than 125 Decitex(Excee...? Complete GST registration to legally collect taxes on goods under HSN 52064400. 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
Proper use of HSN Code 52064400 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 Combed Fibres : Measuring Per Single Yarn Less Than 192.31 Decitex But Not Less Than 125 Decitex(Excee... streamlines audit processes and supports valid credit claims. Stay updated on 0.025, 0.025, and 0.05 rates for Chapter 52 – Cotton through government circulars to ensure uninterrupted 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 52064400 for accurate classification 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 Combed Fibres : Measuring Per Single Yarn Less Than 192.31 Decitex But Not Less Than 125 Decitex(Excee....
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 - Multiple (Folded) Or Cabled Yarn, Of Combed Fibres : Measuring Per Single Yarn Less Than 192.31 Decitex But Not Less Than 125 Decitex(Excee... purchases made under HSN 52064400. 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 - Multiple (Folded) Or Cabled Yarn, Of Combed Fibres : Measuring Per Single Yarn Less Than 192.31 Decitex But Not Less Than 125 Decitex(Excee... 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 - Multiple (Folded) Or Cabled Yarn, Of Combed Fibres : Measuring Per Single Yarn Less Than 192.31 Decitex But Not Less Than 125 Decitex(Excee... internationally. For domestic trade within Cotton, GST registration is sufficient.
