Chapter 52 of the GST framework covers Cotton, and HSN Code 52095190 specifically identifies Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2- Printed : Plain Weave :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- Printed : Plain Weave :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 52095190
The taxation of Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2- Printed : Plain Weave :Other under HSN Code 52095190 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 52095190?
All businesses supplying Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2- Printed : Plain Weave :Other are obligated to use HSN 52095190 on tax invoices. From producers to retailers within Cotton, Chapter 52 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Commencing trade in Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2- Printed : Plain Weave :Other? Secure GST registration to handle taxes on HSN 52095190 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
Proper use of HSN Code 52095190 for Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2- Printed : Plain Weave :Other streamlines audit processes and supports valid credit claims. Stay updated on 0.025, 0.025, and 0.05 rates for Chapter 52 – Cotton through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 52095190 falls under Chapter 52 – Cotton in the GST tariff schedule. This chapter covers various goods including Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2- Printed : Plain Weave :Other.
Yes, IGST at 0.05 is applicable when Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2- Printed : Plain Weave :Other is supplied interstate or imported. For local sales within a state, CGST at 0.025 and SGST/UTGST at 0.025 apply instead.
Yes, e-commerce sellers dealing in Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2- Printed : Plain Weave :Other must use HSN 52095190 on their invoices. This applies to all online platforms operating under Cotton classification.
To import goods under Cotton, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.