52 HSN Code: Cotton
HSN Chapter 52 represents Cotton under GST classification. This code helps businesses identify Cotton correctly for billing, taxation, and trade purposes. With HSN Chapter 52, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cotton.
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Sub Chapters under HSN Chapter 52
Following Sub Chapters fall under HSN Chapter 52:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 5% | 5% | Cotton, not carded or combed | |
| 5% | 5% | Cotton waste (including yarn waste and garnetted stock) | |
| 5% | 5% | Cotton, carded or combed | |
| 5% | 5% | Cotton sewing thread, whether or not put up for retail sale | |
| 5% | 5% | Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale | |
| 5% | 5% | Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale | |
| 5% | 5% | Cotton yarn (other than sewing thread) put up for retail sale | |
| 5% | 5% | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 | |
| 5% | 5% | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 | |
| 5% | 5% | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m | |
| 5% | 5% | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2 | |
| 5% | 5% | Other woven fabrics of cotton |
Cotton waste (including yarn waste and garnetted stock)
Cotton sewing thread, whether or not put up for retail sale
Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale
Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale
Cotton yarn (other than sewing thread) put up for retail sale
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2
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Case Laws Related to Chapter 52
| Order Number | Description |
|---|---|
| Golden Cotton Industries (Gujarat High Court, Gujarat) | |
| Indo Thai Securities Limited (AAR (Authority For Advance Ruling), Madhya Pradesh) | |
| M.D. Mohta (AAR (Authority For Advance Ruling), West Bengal) | |
| Goodwear Fashion Pvt. Ltd. Sidcul Pantnagar. (AAR (Authority For Advance Ruling), Uttarakhand) | |
| M/S Jvs Tex (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Mahaveer Shantilal Bafna (Ram Traders) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Rmkv Fabrics Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Talco Marketing (AAR (Authority For Advance Ruling), Maharashtra) | |
| Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Sadguru Seva Paridhan Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), West Bengal) | |
| Malli Ramalingam Mothilal (Proprietor Of M/S. M.R. Mothilal) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Talreja Textile Industries Pvt Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat) | |
| Supercoat India (Ayush Baid ) (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Micro Interlinings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| M/S. Global Textile Alliance India Pvt. Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Sadguru Seva Paridhan Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| M/S. The Ruby Mills Ltd. (AAR (Authority For Advance Ruling), Uttarakhand) | |
| Girish Rathod(Jay Ambey) (AAAR (Appellate Authority For Advance Ruling), Gujarat) |
Golden Cotton Industries (Gujarat High Court, Gujarat)
Indo Thai Securities Limited (AAR (Authority For Advance Ruling), Madhya Pradesh)
M.D. Mohta (AAR (Authority For Advance Ruling), West Bengal)
Goodwear Fashion Pvt. Ltd. Sidcul Pantnagar. (AAR (Authority For Advance Ruling), Uttarakhand)
M/S Jvs Tex (AAR (Authority For Advance Ruling), Tamil Nadu)
Mahaveer Shantilal Bafna (Ram Traders) (AAR (Authority For Advance Ruling), Tamil Nadu)
Rmkv Fabrics Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Talco Marketing (AAR (Authority For Advance Ruling), Maharashtra)
Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
M/S. Sadguru Seva Paridhan Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), West Bengal)
Malli Ramalingam Mothilal (Proprietor Of M/S. M.R. Mothilal) (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Talreja Textile Industries Pvt Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
Supercoat India (Ayush Baid ) (AAR (Authority For Advance Ruling), Gujarat)
M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat)
M/S. Micro Interlinings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
M/S. Global Textile Alliance India Pvt. Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)
Sadguru Seva Paridhan Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
M/S. The Ruby Mills Ltd. (AAR (Authority For Advance Ruling), Uttarakhand)
Girish Rathod(Jay Ambey) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.