--- title: "HSN Code for Cotton, not carded or combed – Indian, 20.5 mm & below | HSN 52010012 GST Rate" description: "Find HSN and GST Rates for 52010012 related to Cotton, not carded or combed – Indian, 20.5 mm & below with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-52010012/" --- # HSN Code 52010012: Cotton, not carded or combed – Indian, 20.5 mm & below - [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 : Indian cotton of staple lengths 20.5 mm (25/32") and below (e. g. oomras, yellow picking, Assam comillas) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 52010012 ? It includes Cotton, not carded or combed – Indian, 24.5 mm – 28 mm ### How much GST applies to Cotton, not carded or combed – Indian, 20.5 mm & below? Under HSN 52010012, Cotton, not carded or combed – Indian, 20.5 mm & below attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Cotton, not carded or combed – Indian, 20.5 mm & below? 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 Cotton, not carded or combed – Indian, 20.5 mm & below? 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. ### Can we claim ITC on inputs used to trade Cotton, not carded or combed – Indian, 20.5 mm & below? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Cotton, not carded or combed – Indian, 20.5 mm & below is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton, not carded or combed – Indian, 20.5 mm & below; Nil for exempt items if applicable). ## India's trade performance: HSN Code 52010012 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹63 Cr (−50.29% YoY) — 0.0017% of India's total exports - Imports: ₹2 Cr — 0.0000% of India's total imports - Trade balance: ₹61 Cr (Surplus); surplus rank #2009 of 12657 HSN codes - Share of Sub-Chapter 5201: 1.13% of its exports; import side 0.02% - Rank within Sub-Chapter 5201: #4 of 12 by export value; import-side #6 ### Key metrics - Export CAGR: 35.16% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3299 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +495.67% in FY 2019-20 - Contribution to Sub-Ch. 5201: 1.13% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 52010012 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 | 10.39 | 0.0005% | — | 0.07% | 7.52 | 0.0002% | — | 0.17% | +2.87 | #4952 | | FY 2019-20 | 61.89 | 0.0028% | +495.67% | 0.87% | Nil | 0.0000% | −100.00% | 0.00% | +61.89 | #2600 | | FY 2020-21 | 97.67 | 0.0045% | +57.81% | 0.75% | Nil | 0.0000% | — | 0.00% | +97.67 | #2096 | | FY 2021-22 | 109.15 | 0.0035% | +11.75% | 0.55% | Nil | 0.0000% | — | 0.00% | +109.15 | #2293 | | FY 2022-23 | 109.14 | 0.0030% | −0.01% | 2.02% | Nil | 0.0000% | — | 0.00% | +109.14 | #2422 | | FY 2023-24 | 127.40 | 0.0035% | +16.73% | 1.58% | Nil | 0.0000% | — | 0.00% | +127.40 | #2287 | | FY 2024-25 | 63.33 | 0.0017% | −50.29% | 1.13% | 2.41 | 0.0000% | — | 0.02% | +60.92 | #3299 | - CAGR (7-year): exports 35.16%/yr, imports -17.28%/yr (consistently Surplus) ## Key trade insights: HSN Code 52010012 export-import analysis ### Consistent export growth: 35.16% CAGR over 7 years India's exports under HSN Code 52010012 have grown at a compound annual rate of 35.16% over 7 fiscal years, rising from ₹10.39 Crore in FY 2018-19 to ₹63.33 Crore in FY 2024-25. ### HSN Code 52010012 ranked #3299 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 52010012 ranks #3299 out of 12657 HSN codes by total export value. Within Sub-Chapter 5201, it ranks #4 of 12. By trade surplus, it ranks #2009 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 52010012 exports The strongest single-year export movement for HSN Code 52010012 was recorded in FY 2019-20, when exports surged by 495.67% over the prior year. ### India maintains a trade surplus of ₹60.92 Crore in HSN Code 52010012 goods In FY 2024-25, India's exports of ₹63.33 Cr exceeded imports of ₹2.41 Cr, resulting in a trade surplus of ₹60.92 Crore — ranking #2009 of 12657 by surplus magnitude. ### Import growth of -17.28% CAGR signals stable import dependency for Cotton, not carded or combed – Indian, 20.5 mm & below India's imports under HSN Code 52010012 have grown at -17.28% CAGR, reaching ₹2.41 Crore in FY 2024-25. ### HSN Code 52010012 contributes 1.13% of Sub-Chapter 5201 exports — ranked #4 Among the 12 HSN codes under Sub-Chapter 5201, HSN Code 52010012 ranks #4 by export value — accounting for 1.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #6). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-52010011/) | ₹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 |