Under the GST regime, HSN Code 52092120 classifies Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : Plain Weave : Shirting Fabrics within Chapter 52 – Cotton. This code is essential for businesses to correctly calculate and remit taxes on Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : Plain Weave : Shirting Fabrics. The applicable rates are CGST at 2.50%, SGST/UTGST at 2.50% for within-state sales, and IGST at 5.00% for interstate supplies. Goods are quantified using 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 52092120
Goods classified as Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : Plain Weave : Shirting Fabrics under HSN 52092120 are taxed based on transaction type. Local sales attract CGST at 2.50% plus SGST/UTGST at 2.50%. For supplies crossing state boundaries, IGST at 5.00% applies. Documentation must reflect m2 as the measurement standard for Chapter 52 – Cotton products.
Who Should Use HSN Code 52092120?
Traders, manufacturers, and importers of Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : Plain Weave : Shirting Fabrics are required to mention HSN Code 52092120 on all GST documents. This Cotton classification under Chapter 52 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Starting a business involving Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : Plain Weave : Shirting Fabrics? GST registration is mandatory for collecting and remitting taxes on HSN 52092120 goods. Companies planning international trade within Cotton must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Correct HSN Code 52092120 application for Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : Plain Weave : Shirting 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)
How many digits of HSN Code 52092120 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 52092120 for accurate classification of Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : Plain Weave : Shirting Fabrics.
Can I claim input tax credit on Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : Plain Weave : Shirting Fabrics purchases?
Yes, registered businesses can claim input tax credit on Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : Plain Weave : Shirting Fabrics purchases made under HSN 52092120. 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 52092120?
CGST at 2.50% plus SGST/UTGST at 2.50% applies when Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : Plain Weave : Shirting Fabrics 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 Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : Plain Weave : Shirting Fabrics domestically?
No, Import Export Code is only required if you plan to import or export Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : Plain Weave : Shirting Fabrics internationally. For domestic trade within Cotton, GST registration is sufficient.
