--- title: "HSN Code for Cotton, not carded or combed – Indian, 34.5 mm+ | HSN 52010019 GST Rate" description: "Find HSN and GST Rates for 52010019 related to Cotton, not carded or combed – Indian, 34.5 mm+ with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-52010019/" --- # HSN Code 52010019: Cotton, not carded or combed – Indian, 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 all staple length 34.5 mm and above (112/32”) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 52010019 ? It includes Yarn Waste (Including Thread Waste) ### Can we claim ITC on inputs used to trade Cotton, not carded or combed – Indian, 34.5 mm+? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Cotton, not carded or combed – Indian, 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. ### How should mixed supplies be billed when Cotton, not carded or combed – Indian, 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, 34.5 mm+; Nil for exempt items if applicable). ### How much GST applies to Cotton, not carded or combed – Indian, 34.5 mm+? Under HSN 52010019, Cotton, not carded or combed – Indian, 34.5 mm+ attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Cotton, not carded or combed – Indian, 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. ## India's trade performance: HSN Code 52010019 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹44 Cr (−47.94% YoY) — 0.0012% of India's total exports - Imports: < ₹1 Crore (−99.93% YoY) — 0.0000% of India's total imports - Trade balance: ₹44 Cr (Surplus); surplus rank #2249 of 12657 HSN codes - Share of Sub-Chapter 5201: 0.79% of its exports; import side 0.00% - Rank within Sub-Chapter 5201: #5 of 12 by export value; import-side #7 ### Key metrics - Export CAGR: -27.60% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3790 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +273.06% in FY 2020-21 - Contribution to Sub-Ch. 5201: 0.79% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 52010019 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 | 306.26 | 0.0134% | — | 2.20% | Nil | 0.0000% | — | 0.00% | +306.26 | #972 | | FY 2019-20 | 102.53 | 0.0047% | −66.52% | 1.44% | Nil | 0.0000% | — | 0.00% | +102.53 | #1991 | | FY 2020-21 | 382.50 | 0.0178% | +273.06% | 2.92% | Nil | 0.0000% | — | 0.00% | +382.50 | #848 | | FY 2021-22 | 934.98 | 0.0298% | +144.44% | 4.71% | < ₹1 Crore | 0.0000% | — | 0.00% | +934.97 | #491 | | FY 2022-23 | 208.65 | 0.0058% | −77.68% | 3.87% | Nil | 0.0000% | −100.00% | 0.00% | +208.65 | #1692 | | FY 2023-24 | 84.75 | 0.0023% | −59.38% | 1.05% | 13.69 | 0.0002% | — | 0.29% | +71.06 | #2798 | | FY 2024-25 | 44.12 | 0.0012% | −47.94% | 0.79% | < ₹1 Crore | 0.0000% | −99.93% | 0.00% | +44.11 | #3790 | - CAGR (7-year): exports -27.60%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 52010019 export-import analysis ### Export decline: -27.60% CAGR over 7 years India's exports under HSN Code 52010019 have declined at a compound annual rate of -27.60% over 7 fiscal years, falling from ₹306.26 Crore in FY 2018-19 to ₹44.12 Crore in FY 2024-25. ### HSN Code 52010019 ranked #3790 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 52010019 ranks #3790 out of 12657 HSN codes by total export value. Within Sub-Chapter 5201, it ranks #5 of 12. By trade surplus, it ranks #2249 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 52010019 exports The strongest single-year export movement for HSN Code 52010019 was recorded in FY 2020-21, when exports surged by 273.06% over the prior year. ### India maintains a trade surplus of ₹44.11 Crore in HSN Code 52010019 goods In FY 2024-25, India's exports of ₹44.12 Cr exceeded imports of ₹0.01 Cr, resulting in a trade surplus of ₹44.11 Crore — ranking #2249 of 12657 by surplus magnitude. ### HSN Code 52010019 contributes 0.79% of Sub-Chapter 5201 exports — ranked #5 Among the 12 HSN codes under Sub-Chapter 5201, HSN Code 52010019 ranks #5 by export value — accounting for 0.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #7). ## 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+ (this hsn code) | ₹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 |