--- title: "HSN Code for Bengal deshi cotton | HSN 52010011 GST Rate" description: "Find HSN and GST Rates for 52010011 related to Bengal deshi cotton with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-52010011/" --- # HSN Code 52010011: Bengal deshi cotton - [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/) - [Chapter 52: Cotton](https://busy.in/hsn/chapter-52/) - [Sub-chapter 5201: Cotton, combed or not](https://busy.in/hsn/sub-chapter-5201/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Cotton, not carded or combed :Indian cotton : Bengal deshi | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 52010011 ? It includes Cotton, not carded or combed – Indian, 20.5 mm – 24.5 mm ### Any common misclassification issue with Bengal deshi cotton? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Bengal deshi cotton? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How much GST applies to Bengal deshi cotton? Under HSN 52010011, Bengal deshi cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Bengal deshi cotton is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Bengal deshi cotton; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Bengal deshi cotton? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 52010011 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (−92.71% YoY) — 0.0001% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹5 Cr (Surplus); surplus rank #3674 of 12657 HSN codes - Share of Sub-Chapter 5201: 0.10% of its exports; import side 0.00% - Rank within Sub-Chapter 5201: #8 of 12 by export value ### Key metrics - Export CAGR: -17.83% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6493 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,160.50% in FY 2023-24 - Contribution to Sub-Ch. 5201: 0.10% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 52010011 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 5201 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5201 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 17.77 | 0.0008% | — | 0.13% | Nil | 0.0000% | — | 0.00% | +17.77 | #4254 | | FY 2019-20 | 18.29 | 0.0008% | +2.93% | 0.26% | 25.21 | 0.0008% | — | 0.27% | −6.92 | #4236 | | FY 2020-21 | 12.54 | 0.0006% | −31.44% | 0.10% | Nil | 0.0000% | −100.00% | 0.00% | +12.54 | #4797 | | FY 2021-22 | 9.31 | 0.0003% | −25.76% | 0.05% | Nil | 0.0000% | — | 0.00% | +9.31 | #5578 | | FY 2022-23 | 5.95 | 0.0002% | −36.09% | 0.11% | 43.16 | 0.0008% | — | 0.38% | −37.21 | #6269 | | FY 2023-24 | 75.00 | 0.0021% | +1,160.50% | 0.93% | Nil | 0.0000% | −100.00% | 0.00% | +75.00 | #2964 | | FY 2024-25 | 5.47 | 0.0001% | −92.71% | 0.10% | Nil | 0.0000% | — | 0.00% | +5.47 | #6493 | - CAGR (7-year): exports -17.83%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 52010011 export-import analysis ### Export decline: -17.83% CAGR over 7 years India's exports under HSN Code 52010011 have declined at a compound annual rate of -17.83% over 7 fiscal years, falling from ₹17.77 Crore in FY 2018-19 to ₹5.47 Crore in FY 2024-25. ### HSN Code 52010011 ranked #6493 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 52010011 ranks #6493 out of 12657 HSN codes by total export value. Within Sub-Chapter 5201, it ranks #8 of 12. By trade surplus, it ranks #3674 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 52010011 exports The strongest single-year export movement for HSN Code 52010011 was recorded in FY 2023-24, when exports surged by 1,160.50% over the prior year. ### India maintains a trade surplus of ₹5.47 Crore in HSN Code 52010011 goods In FY 2024-25, India's exports of ₹5.47 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹5.47 Crore — ranking #3674 of 12657 by surplus magnitude. ### HSN Code 52010011 contributes 0.10% of Sub-Chapter 5201 exports — ranked #8 Among the 12 HSN codes under Sub-Chapter 5201, HSN Code 52010011 ranks #8 by export value — accounting for 0.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related HSN Codes in Sub-Chapter 5201 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 52010015: Cotton, not carded or combed – Indian, 28.5 mm – 34.5 mm](https://busy.in/hsn/hsn-52010015/) | ₹5,172 Cr | | #2 | [HSN Code 52010024: Of staple length exceeding 32.0 mm](https://busy.in/hsn/hsn-52010024/) | ₹195 Cr | | #3 | [HSN Code 52010014: Cotton, not carded or combed – Indian, 24.5 mm – 28 mm](https://busy.in/hsn/hsn-52010014/) | ₹67 Cr | | #4 | [HSN Code 52010012: Cotton, not carded or combed – Indian, 20.5 mm & below](https://busy.in/hsn/hsn-52010012/) | ₹63 Cr | | #5 | [HSN Code 52010019: Cotton, not carded or combed – Indian, 34.5 mm+](https://busy.in/hsn/hsn-52010019/) | ₹44 Cr | | #6 | [HSN Code 52010013: Cotton, not carded or combed – Indian, 20.5 mm – 24.5 mm](https://busy.in/hsn/hsn-52010013/) | ₹37 Cr | | #7 | [HSN Code 52010025: Bleached Denim Fabric](https://busy.in/hsn/hsn-52010025/) | ₹8 Cr | | #8 | HSN Code 52010011: Bengal deshi cotton (this hsn code) | ₹5 Cr | | #9 | [HSN Code 52010021: Of staple length not exceeding 20.0 mm](https://busy.in/hsn/hsn-52010021/) | < ₹1 Crore | | #10 | [HSN Code 52010023: Of staple length exceeding 24.5 mm but not exceeding 27.0 mm](https://busy.in/hsn/hsn-52010023/) | < ₹1 Crore |