--- title: "HSN Code for Cotton, not carded or combed – Indian, 28.5 mm – 34.5 mm | HSN 52010015 GST Rate" description: "Find HSN and GST Rates for 52010015 related to Cotton, not carded or combed – Indian, 28.5 mm – 34.5 mm with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-52010015/" --- # HSN Code 52010015: Cotton, not carded or combed – Indian, 28.5 mm – 34.5 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 28.5 mm (14/32”) and above but below 34.5 mm | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 52010015 ? It includes Cotton, not carded or combed – Other than Indian ### Any common misclassification issue with Cotton, not carded or combed – Indian, 28.5 mm – 34.5 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, 28.5 mm – 34.5 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 should mixed supplies be billed when Cotton, not carded or combed – Indian, 28.5 mm – 34.5 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, 28.5 mm – 34.5 mm; Nil for exempt items if applicable). ### How much GST applies to Cotton, not carded or combed – Indian, 28.5 mm – 34.5 mm? Under HSN 52010015, Cotton, not carded or combed – Indian, 28.5 mm – 34.5 mm attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Cotton, not carded or combed – Indian, 28.5 mm – 34.5 mm? 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. ## India's trade performance: HSN Code 52010015 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5,172 Cr (−24.83% YoY) — 0.1405% of India's total exports - Imports: ₹64 Cr (+472.30% YoY) — 0.0010% of India's total imports - Trade balance: ₹5,109 Cr (Surplus); surplus rank #68 of 12657 HSN codes - Share of Sub-Chapter 5201: 92.49% of its exports; import side 0.63% - Rank within Sub-Chapter 5201: #1 of 12 by export value; import-side #3 ### Key metrics - Export CAGR: -14.44% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #93 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +84.33% in FY 2020-21 - Contribution to Sub-Ch. 5201: 92.49% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 52010015 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 | 13,184.05 | 0.5770% | — | 94.71% | < ₹1 Crore | 0.0000% | — | 0.00% | +13,183.85 | #20 | | FY 2019-20 | 6,707.92 | 0.3047% | −49.12% | 93.93% | 39.77 | 0.0012% | +19,785.00% | 0.43% | +6,668.15 | #35 | | FY 2020-21 | 12,364.72 | 0.5749% | +84.33% | 94.41% | 2.64 | 0.0001% | −93.36% | 0.10% | +12,362.08 | #24 | | FY 2021-22 | 18,293.54 | 0.5829% | +47.95% | 92.22% | Nil | 0.0000% | −100.00% | 0.00% | +18,293.54 | #21 | | FY 2022-23 | 4,879.22 | 0.1348% | −73.33% | 90.42% | 34.25 | 0.0006% | — | 0.30% | +4,844.97 | #95 | | FY 2023-24 | 6,880.73 | 0.1902% | +41.02% | 85.41% | 11.12 | 0.0002% | −67.53% | 0.23% | +6,869.61 | #66 | | FY 2024-25 | 5,172.15 | 0.1405% | −24.83% | 92.49% | 63.64 | 0.0010% | +472.30% | 0.63% | +5,108.51 | #93 | - CAGR (7-year): exports -14.44%/yr, imports 161.29%/yr (consistently Surplus) ## Key trade insights: HSN Code 52010015 export-import analysis ### Export decline: -14.44% CAGR over 7 years India's exports under HSN Code 52010015 have declined at a compound annual rate of -14.44% over 7 fiscal years, falling from ₹13,184.05 Crore in FY 2018-19 to ₹5,172.15 Crore in FY 2024-25. ### HSN Code 52010015 ranked #93 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 52010015 ranks #93 out of 12657 HSN codes by total export value. Within Sub-Chapter 5201, it ranks #1 of 12. By trade surplus, it ranks #68 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 52010015 exports The strongest single-year export movement for HSN Code 52010015 was recorded in FY 2020-21, when exports surged by 84.33% over the prior year. ### India maintains a trade surplus of ₹5,108.51 Crore in HSN Code 52010015 goods In FY 2024-25, India's exports of ₹5,172.15 Cr exceeded imports of ₹63.64 Cr, resulting in a trade surplus of ₹5,108.51 Crore — ranking #68 of 12657 by surplus magnitude. ### Import growth of 161.29% CAGR signals rising demand for Cotton, not carded or combed – Indian, 28.5 mm – 34.5 mm India's imports under HSN Code 52010015 have grown at 161.29% CAGR, reaching ₹63.64 Crore in FY 2024-25. ### HSN Code 52010015 contributes 92.49% of Sub-Chapter 5201 exports — ranked #1 Among the 12 HSN codes under Sub-Chapter 5201, HSN Code 52010015 ranks #1 by export value — accounting for 92.49% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.63% share (rank #3). ## 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 (this hsn code) | ₹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](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 |