Chapter 52 of the GST framework covers Cotton, and HSN Code 52083129 specifically identifies Dyed - Plain Weave, Weighing Not More Than 100 G Per M2 -Sarees Other Than Handloom for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Dyed - Plain Weave, Weighing Not More Than 100 G Per M2 -Sarees Other Than Handloom. Tax rates applicable include CGST at 2.50%, SGST/UTGST at 2.50%, and IGST at 5.00% for interstate movements. The standard unit of measurement is m2.
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 52083129
The tax structure for Dyed - Plain Weave, Weighing Not More Than 100 G Per M2 -Sarees Other Than Handloom under HSN Code 52083129 follows a dual taxation model. CGST is levied at 2.50% and SGST/UTGST at 2.50% for intrastate sales. Interstate transactions attract IGST at 5.00%. All invoices must record quantities in m2 as the standard measurement for goods under Chapter 52 – Cotton.
Who Should Use HSN Code 52083129?
Manufacturers, wholesalers, retailers, and exporters dealing in Dyed - Plain Weave, Weighing Not More Than 100 G Per M2 -Sarees Other Than Handloom are required to mention HSN 52083129 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 Dyed - Plain Weave, Weighing Not More Than 100 G Per M2 -Sarees Other Than Handloom? GST registration is your first compliance requirement for HSN 52083129 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
Proper use of HSN Code 52083129 for Dyed - Plain Weave, Weighing Not More Than 100 G Per M2 -Sarees Other Than Handloom streamlines audit processes and supports valid credit claims. Stay updated on 2.50%, 2.50%, and 5.00% rates for Chapter 52 – Cotton through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 52083129 should I mention on invoices?
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 52083129 for accurate classification of Dyed - Plain Weave, Weighing Not More Than 100 G Per M2 -Sarees Other Than Handloom.
Can I claim input tax credit on Dyed - Plain Weave, Weighing Not More Than 100 G Per M2 -Sarees Other Than Handloom purchases?
Yes, registered businesses can claim input tax credit on Dyed - Plain Weave, Weighing Not More Than 100 G Per M2 -Sarees Other Than Handloom purchases made under HSN 52083129. Ensure your supplier mentions correct HSN code and GST rates (2.50%, 2.50%) on the invoice.
What is the difference between CGST and IGST for HSN 52083129?
CGST at 2.50% plus SGST/UTGST at 2.50% applies when Dyed - Plain Weave, Weighing Not More Than 100 G Per M2 -Sarees Other Than Handloom is sold within the same state. IGST at 5.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Dyed - Plain Weave, Weighing Not More Than 100 G Per M2 -Sarees Other Than Handloom domestically?
No, Import Export Code is only required if you plan to import or export Dyed - Plain Weave, Weighing Not More Than 100 G Per M2 -Sarees Other Than Handloom internationally. For domestic trade within Cotton, GST registration is sufficient.
