Chapter 52 of the GST framework covers Cotton, and HSN Code 52121100 specifically identifies Other Woven Fabrics Of Cotton - Weighing Not More Than 200 G/M2 : Unbleached for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other Woven Fabrics Of Cotton - Weighing Not More Than 200 G/M2 : Unbleached. 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 52121100
The taxation of Other Woven Fabrics Of Cotton - Weighing Not More Than 200 G/M2 : Unbleached under HSN Code 52121100 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 52121100?
Any business engaged in supplying Other Woven Fabrics Of Cotton - Weighing Not More Than 200 G/M2 : Unbleached must apply HSN 52121100 on invoices. The Cotton category under Chapter 52 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Starting a business involving Other Woven Fabrics Of Cotton - Weighing Not More Than 200 G/M2 : Unbleached? GST registration is mandatory for collecting and remitting taxes on HSN 52121100 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
Proper use of HSN Code 52121100 for Other Woven Fabrics Of Cotton - Weighing Not More Than 200 G/M2 : Unbleached 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)
What is the unit of measurement for HSN 52121100?
The standard unit of measurement for Other Woven Fabrics Of Cotton - Weighing Not More Than 200 G/M2 : Unbleached under HSN Code 52121100 is m2. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 52121100 mandatory for small businesses?
Yes, businesses dealing in Other Woven Fabrics Of Cotton - Weighing Not More Than 200 G/M2 : Unbleached must use HSN 52121100 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 Other Woven Fabrics Of Cotton - Weighing Not More Than 200 G/M2 : Unbleached?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 52121100 for Cotton goods before invoicing.
Do I need AD Code registration for exporting Other Woven Fabrics Of Cotton - Weighing Not More Than 200 G/M2 : Unbleached?
Yes, AD Code registration is required for exporters dealing in Other Woven Fabrics Of Cotton - Weighing Not More Than 200 G/M2 : Unbleached under Cotton. This registration links your bank account to process foreign currency payments from overseas buyers.
