--- title: "HSN Code for Yarn Waste (Including Thread Waste) | HSN 52021000 GST Rate" description: "Find HSN and GST Rates for 52021000 related to Yarn Waste (Including Thread Waste) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-52021000/" --- # HSN Code 52021000: Yarn Waste (Including Thread Waste) - [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/) - [Chapter 52: Cotton](https://busy.in/hsn/chapter-52/) - [Sub-chapter 5202: Cotton waste](https://busy.in/hsn/sub-chapter-5202/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Yarn waste (including thread waste) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 52021000 ? It includes Cotton Waste and Garnetted Stock ### Can we claim ITC on inputs used to trade Yarn Waste (Including Thread Waste)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Yarn Waste (Including Thread Waste)? Under HSN 52021000, Yarn Waste (Including Thread Waste) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Yarn Waste (Including Thread Waste) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Yarn Waste (Including Thread Waste); Nil for exempt items if applicable). ### Any common misclassification issue with Yarn Waste (Including Thread Waste)? 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 Yarn Waste (Including Thread Waste)? 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 52021000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹29 Cr (−7.18% YoY) — 0.0008% of India's total exports - Imports: ₹63 Cr (−8.22% YoY) — 0.0010% of India's total imports - Trade balance: −₹34 Cr (Deficit); surplus rank #9952 of 12657 HSN codes - Share of Sub-Chapter 5202: 4.31% of its exports; import side 42.92% - Rank within Sub-Chapter 5202: #2 of 3 by export value; import-side #2 ### Key metrics - Export CAGR: -6.67% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4379 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +148.10% in FY 2020-21 - Contribution to Sub-Ch. 5202: 4.31% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 52021000 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. 5202 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5202 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 44.02 | 0.0019% | — | 6.50% | 32.96 | 0.0009% | — | 45.28% | +11.06 | #3049 | | FY 2019-20 | 10.02 | 0.0005% | −77.24% | 2.92% | 89.07 | 0.0027% | +170.24% | 46.48% | −79.05 | #5007 | | FY 2020-21 | 24.86 | 0.0012% | +148.10% | 3.53% | 72.47 | 0.0025% | −18.64% | 43.23% | −47.61 | #3906 | | FY 2021-22 | 12.16 | 0.0004% | −51.09% | 1.68% | 69.78 | 0.0015% | −3.71% | 47.39% | −57.62 | #5231 | | FY 2022-23 | 13.73 | 0.0004% | +12.91% | 2.96% | 96.81 | 0.0017% | +38.74% | 40.17% | −83.08 | #5197 | | FY 2023-24 | 31.34 | 0.0009% | +128.26% | 4.45% | 68.53 | 0.0012% | −29.21% | 45.36% | −37.19 | #4179 | | FY 2024-25 | 29.09 | 0.0008% | −7.18% | 4.31% | 62.90 | 0.0010% | −8.22% | 42.92% | −33.81 | #4379 | - CAGR (7-year): exports -6.67%/yr, imports 11.37%/yr (consistently Deficit) ## Key trade insights: HSN Code 52021000 export-import analysis ### Export decline: -6.67% CAGR over 7 years India's exports under HSN Code 52021000 have declined at a compound annual rate of -6.67% over 7 fiscal years, falling from ₹44.02 Crore in FY 2018-19 to ₹29.09 Crore in FY 2024-25. ### HSN Code 52021000 ranked #4379 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 52021000 ranks #4379 out of 12657 HSN codes by total export value. Within Sub-Chapter 5202, it ranks #2 of 3. By trade surplus, it ranks #9952 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 52021000 exports The strongest single-year export movement for HSN Code 52021000 was recorded in FY 2020-21, when exports surged by 148.10% over the prior year. ### India records a trade deficit of ₹33.81 Crore in HSN Code 52021000 goods In FY 2024-25, India's imports of ₹62.90 Cr exceeded exports of ₹29.09 Cr, resulting in a trade deficit of ₹33.81 Crore — ranking #9952 of 12657 by surplus magnitude. ### Import growth of 11.37% CAGR signals rising demand for Yarn Waste (Including Thread Waste) India's imports under HSN Code 52021000 have grown at 11.37% CAGR, reaching ₹62.90 Crore in FY 2024-25. ### HSN Code 52021000 contributes 4.31% of Sub-Chapter 5202 exports — ranked #2 Among the 3 HSN codes under Sub-Chapter 5202, HSN Code 52021000 ranks #2 by export value — accounting for 4.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 42.92% share (rank #2). ## Related HSN Codes in Sub-Chapter 5202 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 52029900: Cotton Waste and Garnetted Stock](https://busy.in/hsn/hsn-52029900/) | ₹628 Cr | | #2 | HSN Code 52021000: Yarn Waste (Including Thread Waste) (this hsn code) | ₹29 Cr | | #3 | [HSN Code 52029100: Other \| Garnetted Stock](https://busy.in/hsn/hsn-52029100/) | ₹18 Cr |