Chapter 52 of the GST framework covers Cotton, and HSN Code 52091230 specifically identifies Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :3-Thread Or 4-Thread Twill, Including Cross Twill:Furnishing Fabrics (Excluding Pile And Chenille Fabrics) for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :3-Thread Or 4-Thread Twill, Including Cross Twill:Furnishing Fabrics (Excluding Pile And Chenille Fabrics). 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 N.a.
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 52091230
For Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :3-Thread Or 4-Thread Twill, Including Cross Twill:Furnishing Fabrics (Excluding Pile And Chenille Fabrics) classified under HSN Code 52091230, tax computation follows GST principles. CGST at 2.50% plus SGST/UTGST at 2.50% covers intrastate sales. IGST at 5.00% applies to interstate transactions. N.a is the prescribed measurement for Cotton under Chapter 52.
Who Should Use HSN Code 52091230?
Every entity transacting in Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :3-Thread Or 4-Thread Twill, Including Cross Twill:Furnishing Fabrics (Excluding Pile And Chenille Fabrics) must quote HSN Code 52091230 on invoices. This includes traders, distributors, and e-commerce sellers operating under Cotton. Chapter 52 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Entering the Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :3-Thread Or 4-Thread Twill, Including Cross Twill:Furnishing Fabrics (Excluding Pile And Chenille Fabrics) market requires essential registrations. GST registration enables legal tax collection on HSN 52091230 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
Correct HSN Code 52091230 application for Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :3-Thread Or 4-Thread Twill, Including Cross Twill:Furnishing Fabrics (Excluding Pile And Chenille Fabrics) ensures smooth input credit utilization and assessment processes. Track 2.50%, 2.50%, and 5.00% rate changes for Chapter 52 – Cotton through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :3-Thread Or 4-Thread Twill, Including Cross Twill:Furnishing Fabrics (Excluding Pile And Chenille Fabrics) under HSN Code 52091230 is N.a. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :3-Thread Or 4-Thread Twill, Including Cross Twill:Furnishing Fabrics (Excluding Pile And Chenille Fabrics) must use HSN 52091230 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 52091230 for Cotton goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :3-Thread Or 4-Thread Twill, Including Cross Twill:Furnishing Fabrics (Excluding Pile And Chenille Fabrics) under Cotton. This registration links your bank account to process foreign currency payments from overseas buyers.
