Chapter 52 of the GST framework covers Cotton, and HSN Code 52091900 specifically identifies Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :Other 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 :Other Fabrics. 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 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 52091900
For Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :Other Fabrics classified under HSN Code 52091900, tax computation follows GST principles. CGST at 0.025 plus SGST/UTGST at 0.025 covers intrastate sales. IGST at 0.05 applies to interstate transactions. m2 is the prescribed measurement for Cotton under Chapter 52.
Who Should Use HSN Code 52091900?
Any business engaged in supplying Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :Other Fabrics must apply HSN 52091900 on invoices. The Cotton category under Chapter 52 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Commencing trade in Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :Other Fabrics? Secure GST registration to handle taxes on HSN 52091900 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
Accurate application of HSN Code 52091900 for Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :Other Fabrics enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 52 – Cotton should monitor rate updates (0.025, 0.025, 0.05) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 52091900?
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 :Other Fabrics under HSN Code 52091900 is m2. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 52091900 mandatory for small businesses?
Yes, businesses dealing in Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :Other Fabrics must use HSN 52091900 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :Other Fabrics?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 52091900 for Cotton goods before invoicing.
Do I need AD Code registration for exporting Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Unbleached :Other Fabrics?
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 :Other Fabrics under Cotton. This registration links your bank account to process foreign currency payments from overseas buyers.
