--- title: "HSN Code for Cotton, not carded or combed – Indian, 24.5 mm – 28 mm | HSN 52010014 GST Rate" description: "Find HSN and GST Rates for 52010014 related to Cotton, not carded or combed – Indian, 24.5 mm – 28 mm with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-52010014/" --- # HSN Code 52010014: Cotton, not carded or combed – Indian, 24.5 mm – 28 mm - [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 length over 24.5 mm (31/32”) to 28 mm | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 52010014 ? It includes Cotton, not carded or combed – Indian, 34.5 mm+ ### How should mixed supplies be billed when Cotton, not carded or combed – Indian, 24.5 mm – 28 mm 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, 24.5 mm – 28 mm; Nil for exempt items if applicable). ### Any common misclassification issue with Cotton, not carded or combed – Indian, 24.5 mm – 28 mm? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Cotton, not carded or combed – Indian, 24.5 mm – 28 mm? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### How much GST applies to Cotton, not carded or combed – Indian, 24.5 mm – 28 mm? Under HSN 52010014, Cotton, not carded or combed – Indian, 24.5 mm – 28 mm attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Cotton, not carded or combed – Indian, 24.5 mm – 28 mm? 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 52010014 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹67 Cr (−12.70% YoY) — 0.0018% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹67 Cr (Surplus); surplus rank #1926 of 12657 HSN codes - Share of Sub-Chapter 5201: 1.20% of its exports; import side 0.00% - Rank within Sub-Chapter 5201: #3 of 12 by export value ### Key metrics - Export CAGR: -24.05% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3216 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +70.50% in FY 2021-22 - Contribution to Sub-Ch. 5201: 1.20% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 52010014 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 | 349.19 | 0.0153% | — | 2.51% | Nil | 0.0000% | — | 0.00% | +349.19 | #890 | | FY 2019-20 | 95.01 | 0.0043% | −72.79% | 1.33% | Nil | 0.0000% | — | 0.00% | +95.01 | #2069 | | FY 2020-21 | 141.37 | 0.0066% | +48.79% | 1.08% | Nil | 0.0000% | — | 0.00% | +141.37 | #1717 | | FY 2021-22 | 241.03 | 0.0077% | +70.50% | 1.22% | Nil | 0.0000% | — | 0.00% | +241.03 | #1478 | | FY 2022-23 | 63.95 | 0.0018% | −73.47% | 1.19% | Nil | 0.0000% | — | 0.00% | +63.95 | #3149 | | FY 2023-24 | 76.79 | 0.0021% | +20.08% | 0.95% | Nil | 0.0000% | — | 0.00% | +76.79 | #2936 | | FY 2024-25 | 67.04 | 0.0018% | −12.70% | 1.20% | Nil | 0.0000% | — | 0.00% | +67.04 | #3216 | - CAGR (7-year): exports -24.05%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 52010014 export-import analysis ### Export decline: -24.05% CAGR over 7 years India's exports under HSN Code 52010014 have declined at a compound annual rate of -24.05% over 7 fiscal years, falling from ₹349.19 Crore in FY 2018-19 to ₹67.04 Crore in FY 2024-25. ### HSN Code 52010014 ranked #3216 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 52010014 ranks #3216 out of 12657 HSN codes by total export value. Within Sub-Chapter 5201, it ranks #3 of 12. By trade surplus, it ranks #1926 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 52010014 exports The strongest single-year export movement for HSN Code 52010014 was recorded in FY 2021-22, when exports surged by 70.50% over the prior year. ### India maintains a trade surplus of ₹67.04 Crore in HSN Code 52010014 goods In FY 2024-25, India's exports of ₹67.04 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹67.04 Crore — ranking #1926 of 12657 by surplus magnitude. ### HSN Code 52010014 contributes 1.20% of Sub-Chapter 5201 exports — ranked #3 Among the 12 HSN codes under Sub-Chapter 5201, HSN Code 52010014 ranks #3 by export value — accounting for 1.20% 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 (this hsn code) | ₹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](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 |