Within Chapter 52 – Cotton, HSN Code 52079000 serves as the official classification for Cotton Yarn (Other Than Sewing Thread) Put Up For Retail Sale Other. This code determines tax rates and compliance obligations for all entities trading in Cotton Yarn (Other Than Sewing Thread) Put Up For Retail Sale Other. CGST applies at 0.025, SGST/UTGST at 0.025 for local transactions, and IGST at 0.05 for interstate supplies. Measurement is standardized in 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 52079000
The tax structure for Cotton Yarn (Other Than Sewing Thread) Put Up For Retail Sale Other under HSN Code 52079000 follows a dual taxation model. CGST is levied at 0.025 and SGST/UTGST at 0.025 for intrastate sales. Interstate transactions attract IGST at 0.05. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 52 – Cotton.
Who Should Use HSN Code 52079000?
Manufacturers, wholesalers, retailers, and exporters dealing in Cotton Yarn (Other Than Sewing Thread) Put Up For Retail Sale Other are required to mention HSN 52079000 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
Looking to deal in Cotton Yarn (Other Than Sewing Thread) Put Up For Retail Sale Other? GST registration is your first compliance requirement for HSN 52079000 goods. International traders in Cotton products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Correct HSN Code 52079000 application for Cotton Yarn (Other Than Sewing Thread) Put Up For Retail Sale Other 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)
Which chapter does HSN Code 52079000 belong to?
HSN Code 52079000 falls under Chapter 52 – Cotton in the GST tariff schedule. This chapter covers various goods including Cotton Yarn (Other Than Sewing Thread) Put Up For Retail Sale Other.
Is IGST applicable on Cotton Yarn (Other Than Sewing Thread) Put Up For Retail Sale Other?
Yes, IGST at 0.05 is applicable when Cotton Yarn (Other Than Sewing Thread) Put Up For Retail Sale Other is supplied interstate or imported. For local sales within a state, CGST at 0.025 and SGST/UTGST at 0.025 apply instead.
Can e-commerce sellers use HSN Code 52079000?
Yes, e-commerce sellers dealing in Cotton Yarn (Other Than Sewing Thread) Put Up For Retail Sale Other must use HSN 52079000 on their invoices. This applies to all online platforms operating under Cotton classification.
How do I start an import business for Cotton goods?
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.
