What products are classified under HSN 52042040 ?
It includes Grey Uncombed Single Cotton Yarn ≤14 Nm
HSN Code 52042040 represents Cotton Sewing Thread (Non-Synthetic, Retail) under GST classification. This code helps businesses identify Cotton Sewing Thread (Non-Synthetic, Retail) correctly for billing, taxation, and trade. With HSN Code 52042040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cotton Sewing Thread (Non-Synthetic, Retail).
HSN Code 52042040 relates to the following description:
Cotton Sewing Thread (Non-Synthetic, Retail) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Not put up for retail sale : Containing 85% or more by weight of cotton : Cotton thread, sewing,containing any synthetic staple fibre | |
| Not put up for retail sale : Containing 85% or more by weight of cotton : Cotton thread, darning | |
| Not put up for retail sale : Containing 85% or more by weight of cotton : Embroidery cotton thread | |
| Not put up for retail sale : Containing 85% or more by weight of cotton : Cotton sewing thread, not containing any synthetic staple fibre | |
| Not put up for retail sale : Containing 85% or more by weight of cotton : Other | |
| Not put up for retail sale : Other | |
| Put up for retail sale : Cotton thread, sewing, containing any synthetic staple fibre | |
| Put up for retail sale : Cotton thread, darning | |
| Put up for retail sale : Embroidery cotton thread | |
| Put up for retail sale : Other |
Not put up for retail sale : Containing 85% or more by weight of cotton : Cotton thread, sewing,containing any synthetic staple fibre
Not put up for retail sale : Containing 85% or more by weight of cotton : Cotton thread, darning
Not put up for retail sale : Containing 85% or more by weight of cotton : Embroidery cotton thread
Not put up for retail sale : Containing 85% or more by weight of cotton : Cotton sewing thread, not containing any synthetic staple fibre
Not put up for retail sale : Containing 85% or more by weight of cotton : Other
Not put up for retail sale : Other
Put up for retail sale : Cotton thread, sewing, containing any synthetic staple fibre
Put up for retail sale : Cotton thread, darning
Put up for retail sale : Embroidery cotton thread
Put up for retail sale : Other
It includes Grey Uncombed Single Cotton Yarn ≤14 Nm
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton Sewing Thread (Non-Synthetic, Retail); Nil for exempt items if applicable).
Under HSN 52042040, Cotton Sewing Thread (Non-Synthetic, Retail) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.