52103290 is the designated HSN classification for Other, categorized under Chapter 52 – Cotton in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.025, SGST/UTGST at 0.025 for local transactions, and IGST at 0.05 for interstate supplies. Quantities are measured in m2 for billing purposes.

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 52103290

Goods classified as Other under HSN 52103290 are taxed based on transaction type. Local sales attract CGST at 0.025 plus SGST/UTGST at 0.025. For supplies crossing state boundaries, IGST at 0.05 applies. Documentation must reflect m2 as the measurement standard for Chapter 52 – Cotton products.

Who Should Use HSN Code 52103290?

Traders, manufacturers, and importers of Other are required to mention HSN Code 52103290 on all GST documents. This Cotton classification under Chapter 52 is mandatory for compliance across all business formats including online sellers.

Business Registration Requirements

Planning to trade in Other? Complete GST registration to legally collect taxes on goods under HSN 52103290. 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 HSN Code 52103290 usage for Other simplifies reconciliation and protects against penalties. Keep current with 0.025, 0.025, and 0.05 updates for Chapter 52 – Cotton to ensure ongoing compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 52103290 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 52103290 for accurate classification of Other.

Can I claim input tax credit on Other purchases?

Yes, registered businesses can claim input tax credit on Other purchases made under HSN 52103290. 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 52103290?

CGST at 0.025 plus SGST/UTGST at 0.025 applies when 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 Other domestically?

No, Import Export Code is only required if you plan to import or export Other internationally. For domestic trade within Cotton, GST registration is sufficient.

More HSN codes from Chapter 52

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