Cotton HSN Code: Everything You Need to Know
Cotton products cover raw cotton, yarn, fabrics and ready garments like shirts and bedsheets. Each stage of cotton processing uses a different HSN code, which also affects the GST rate. This guide explains how cotton is classified from fibre to finished cloth so that traders and manufacturers can bill correctly.
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How Cotton HSN Code Impacts Textile Industry?
Cotton moves through many hands in the textile chain, starting from ginners and spinners to weavers, processors and garment makers. At every stage, use of the correct cotton HSN code keeps purchase and sales records consistent. Wrong codes can create a mismatch between suppliers and buyers when returns are filed.
Basic cotton items that are not branded and are sold at lower value often fall in a lower GST slab. Value added garments, branded products and special coated fabrics usually come under the standard GST slab. Understanding the mapping for your product line helps you quote the right price to customers.
Cotton HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section Field | Section Value |
|---|---|
| Section No | 11 |
| Section Title | Guide to HSN Section 11 |
| Section Description | TEXTILE & TEXTILE ARTICLES |
Section Field
Section Value
Section Field
Section Value
Section Field
Section Value
Chapter Classification
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 52010011 | Bengal deshi cotton | 5% |
| 52010012 | Cotton, not carded or combed – Indian, 20.5 mm & below | 5% |
| 52010013 | Cotton, not carded or combed – Indian, 20.5 mm – 24.5 mm | 5% |
| 52010014 | Cotton, not carded or combed – Indian, 24.5 mm – 28 mm | 5% |
| 52010015 | Cotton, not carded or combed – Indian, 28.5 mm – 34.5 mm | 5% |
| 52010019 | Cotton, not carded or combed – Indian, 34.5 mm+ | 5% |
| 52010020 | Cotton, not carded or combed – Other than Indian | 5% |
| 52010021 | Of staple length not exceeding 20.0 mm | 5% |
| 52010022 | Of staple length exceeding 20.0 mm but not exceeding 24.5 mm | 5% |
| 52010023 | Of staple length exceeding 24.5 mm but not exceeding 27.0 mm | 5% |
| 52010024 | Of staple length exceeding 32.0 mm | 5% |
| 52010025 | Bleached Denim Fabric | 5% |
| 52021000 | Yarn Waste (Including Thread Waste) | 5% |
| 52029100 | Other | Garnetted Stock | 5% |
| 52029900 | Cotton Waste and Garnetted Stock | 5% |
| 52030000 | Cotton, Carded or Combed | 5% |
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GST Rate
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HSN Code
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HSN Code
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* GST rates may vary based on the latest GST notifications
Types of Cotton Fabrics and Their HSN Codes
Different cotton fabrics such as poplin, cambric, denim, drill and voile come under the broader headings for woven or knitted cotton fabric. The exact HSN code depends on factors like weight, construction and whether the fabric is unprocessed, bleached or dyed.
Exporters and large mills usually maintain detailed fabric catalogs with exact HSN codes for each quality. Smaller traders can still keep things simple by grouping regular grey and finished cotton fabrics under the correct heading for woven cotton fabrics.
Cotton Shirts and Their Tax Classification
Once cotton fabric is cut and stitched into shirts, kurtas or other garments, the goods move from fabric headings to garment headings. Here, GST depends on sale price per piece and whether the goods are branded or unbranded. Low priced unbranded items often fall in a lower slab, while premium branded clothing is taxed at the standard rate.
Garment makers should set up separate items in software for fabric and for finished garments. Using the cotton garment HSN code on every invoice helps in clear reporting of outward supplies and avoids confusion during departmental checks.
Conclusion
Cotton HSN code changes as cotton moves from raw fibre to yarn, fabric and ready garments. Using the right code at each step helps spinners, weavers, processors and garment brands charge the correct GST rate. With proper classification, the textile chain remains smooth and GST credits flow without blockage.
