Chapter 52 of the GST framework covers Cotton, and HSN Code 52064500 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 125 Decitex (Exceeding 80 Metric Number Per Single... 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 125 Decitex (Exceeding 80 Metric Number Per Single.... 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 52064500
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 Combed Fibres : Measuring Per Single Yarn Less Than 125 Decitex (Exceeding 80 Metric Number Per Single... under HSN 52064500 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 52064500?
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 125 Decitex (Exceeding 80 Metric Number Per Single... are obligated to use HSN 52064500 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 - Multiple (Folded) Or Cabled Yarn, Of Combed Fibres : Measuring Per Single Yarn Less Than 125 Decitex (Exceeding 80 Metric Number Per Single...? Secure GST registration to handle taxes on HSN 52064500 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
Using HSN Code 52064500 accurately 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 125 Decitex (Exceeding 80 Metric Number Per Single... avoids compliance issues and facilitates credit claims. Monitor changes to 0.025, 0.025, and 0.05 rates for Chapter 52 – Cotton to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 52064500 falls under Chapter 52 – Cotton in the GST tariff schedule. This chapter covers various goods including 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 125 Decitex (Exceeding 80 Metric Number Per Single....
Yes, IGST at 0.05 is applicable 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 125 Decitex (Exceeding 80 Metric Number Per Single... is supplied interstate or imported. For local sales within a state, CGST at 0.025 and SGST/UTGST at 0.025 apply instead.
Yes, e-commerce sellers 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 Combed Fibres : Measuring Per Single Yarn Less Than 125 Decitex (Exceeding 80 Metric Number Per Single... must use HSN 52064500 on their invoices. This applies to all online platforms operating under Cotton classification.
To import goods under Cotton, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
