HSN Code 52010011: Bengal deshi cotton

HSN Code 52010011 represents Bengal deshi cotton under GST classification. This code helps businesses identify Bengal deshi cotton correctly for billing, taxation, and trade. With HSN Code 52010011, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Bengal deshi cotton.

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Description of Goods for HSN Code 52010011

HSN Code 52010011 relates to the following description.

Description of Goods

Cotton, not carded or combed :Indian cotton : Bengal deshi

Chapter

52 - Cotton

Sub Chapter

5201 - Cotton, not carded or combed

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 52010011 not include?

Bengal deshi cotton does not include products with the following descriptions.

Cotton, not carded or combed :Indian cotton : Indian cotton of staple lengths 20.5 mm (25/32") and below (e. g. oomras, yellow picking, Assam comillas)

Cotton, not carded or combed :Indian cotton : Indian cotton of staple length exceeding 20.5mm (26/32") but not exceeding 24.5mm (30/32")

Cotton, not carded or combed :Indian cotton : Indian cotton of staple length over 24.5 mm (31/32”) to 28 mm

Cotton, not carded or combed :Indian cotton : Indian cotton of staple length 28.5 mm (14/32”) and above but below 34.5 mm

Cotton, not carded or combed :Indian cotton : Indian cotton of all staple length 34.5 mm and above (112/32”)

Cotton, not carded or combed : Cotton, other than Indian, of all staple lengths

India’s Trade Performance — HSN Code 52010011 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹5 Cr

−92.71% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

Nil

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹5 Cr

Trade Surplus

Surplus rank #3674 of 12657 HSN codes

% of Sub-Chapter 5201

FY 2024-25

0.10%

Share of Sub-Chapter 5201’s total exports in FY 2024-25

Import side: 0.00% of Sub-Chapter 5201’s imports

Rank Within Sub-Chapter 5201

FY 2024-25

#8 of 12

Position by export value among HSN codes in Sub-Chapter 5201

At a glance

−17.83%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#6493

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+1,160.50%

Peak Growth Year

FY 2023-24 · strongest single-year move

0.10%

Contribution to Sub-Ch. 5201

Share of Sub-Chapter 5201 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #4254

Balance

+17.77

Exports

17.77 ₹ Cr

0.0008% share

YoY

0.13% of Sub-Ch. 5201

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 5201

FY 2019-20 Exp. Rank #4236

Balance

−6.92

Exports

18.29 ₹ Cr

0.0008% share

+2.93% YoY

0.26% of Sub-Ch. 5201

Imports

25.21 ₹ Cr

0.0008% share

YoY

0.27% of Sub-Ch. 5201

FY 2020-21 Exp. Rank #4797

Balance

+12.54

Exports

12.54 ₹ Cr

0.0006% share

−31.44% YoY

0.10% of Sub-Ch. 5201

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 5201

FY 2021-22 Exp. Rank #5578

Balance

+9.31

Exports

9.31 ₹ Cr

0.0003% share

−25.76% YoY

0.05% of Sub-Ch. 5201

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 5201

FY 2022-23 Exp. Rank #6269

Balance

−37.21

Exports

5.95 ₹ Cr

0.0002% share

−36.09% YoY

0.11% of Sub-Ch. 5201

Imports

43.16 ₹ Cr

0.0008% share

YoY

0.38% of Sub-Ch. 5201

FY 2023-24 Exp. Rank #2964

Balance

+75.00

Exports

75.00 ₹ Cr

0.0021% share

+1,160.50% YoY

0.93% of Sub-Ch. 5201

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 5201

FY 2024-25 Exp. Rank #6493

Balance

+5.47

Exports

5.47 ₹ Cr

0.0001% share

−92.71% YoY

0.10% of Sub-Ch. 5201

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 5201

CAGR · 7-Year

Exports

−17.83% /yr

Imports

Consistently Surplus
Sub-Chapter 5201 total

reference, FY 2024-25

Export

₹5,592.00 Cr

Import

₹10,170.60 Cr

Trade Balance

−4,578.60

Peak export growth year Latest available data Not available YoY = change vs previous FY

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.

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Frequently Asked Questions

Clear answers to common queries about HSN Code 52010011 and GST compliance.

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.

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.