Chapter 52 of the GST framework covers Cotton, and HSN Code 52092290 specifically identifies Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : 3-Thread Or 4-Thread Twill, Including Cross Twill :Other 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 - Bleached : 3-Thread Or 4-Thread Twill, Including Cross Twill :Other. 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 52092290
The taxation of Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : 3-Thread Or 4-Thread Twill, Including Cross Twill :Other under HSN Code 52092290 depends on supply location. Intrastate transactions require CGST at 0.025 and SGST/UTGST at 0.025. Interstate supplies are charged IGST at 0.05. Invoices should consistently use m2 for Cotton goods under Chapter 52.
Who Should Use HSN Code 52092290?
Any business engaged in supplying Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : 3-Thread Or 4-Thread Twill, Including Cross Twill :Other must apply HSN 52092290 on invoices. The Cotton category under Chapter 52 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : 3-Thread Or 4-Thread Twill, Including Cross Twill :Other? Complete GST registration to legally collect taxes on goods under HSN 52092290. Businesses importing or exporting Cotton products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate application of HSN Code 52092290 for Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : 3-Thread Or 4-Thread Twill, Including Cross Twill :Other 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)
How many digits of HSN Code 52092290 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 52092290 for accurate classification of Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : 3-Thread Or 4-Thread Twill, Including Cross Twill :Other.
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 : 3-Thread Or 4-Thread Twill, Including Cross Twill :Other 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 : 3-Thread Or 4-Thread Twill, Including Cross Twill :Other purchases made under HSN 52092290. Ensure your supplier mentions correct HSN code and GST rates (0.025, 0.025) on the invoice.
What is the difference between CGST and IGST for HSN 52092290?
CGST at 0.025 plus SGST/UTGST at 0.025 applies when Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 - Bleached : 3-Thread Or 4-Thread Twill, Including Cross Twill :Other is sold within the same state. IGST at 0.05 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 : 3-Thread Or 4-Thread Twill, Including Cross Twill :Other 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 : 3-Thread Or 4-Thread Twill, Including Cross Twill :Other internationally. For domestic trade within Cotton, GST registration is sufficient.
