--- title: "HSN Code for Cotton Sewing Thread (Non-Synthetic, Retail) | HSN 52042040 GST Rate" description: "Find HSN and GST Rates for 52042040 related to Cotton Sewing Thread (Non-Synthetic, Retail) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-52042040/" --- # HSN Code 52042040: Cotton Sewing Thread (Non-Synthetic, Retail) - [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/) - [Chapter 52: Cotton](https://busy.in/hsn/chapter-52/) - [Sub-chapter 5204: Cotton sewing thread](https://busy.in/hsn/sub-chapter-5204/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Put up for retail sale : Cotton sewing thread, not containing any synthetic staple fibre | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 52042040 ? It includes Grey Uncombed Single Cotton Yarn ≤14 Nm ### Does packaging or labelling change the GST for Cotton Sewing Thread (Non-Synthetic, Retail)? 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. ### Do e‑way bill and e‑invoice apply for Cotton Sewing Thread (Non-Synthetic, Retail)? 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 Sewing Thread (Non-Synthetic, Retail) is sold with other items? 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). ### How much GST applies to Cotton Sewing Thread (Non-Synthetic, Retail)? Under HSN 52042040, Cotton Sewing Thread (Non-Synthetic, Retail) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Cotton Sewing Thread (Non-Synthetic, Retail)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Cotton Sewing Thread (Non-Synthetic, Retail)? 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 52042040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+7.69% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: Nil (Neutral); surplus rank #5711 of 12657 HSN codes - Share of Sub-Chapter 5204: 0.14% of its exports; import side 3.80% - Rank within Sub-Chapter 5204: #8 of 11 by export value; import-side #7 ### Key metrics - Export CAGR: -43.47% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9607 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +39.17% in FY 2020-21 - Contribution to Sub-Ch. 5204: 0.14% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 52042040 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. 5204 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5204 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 4.29 | 0.0002% | — | 4.11% | Nil | 0.0000% | — | 0.00% | +4.29 | #6057 | | FY 2019-20 | 1.20 | 0.0001% | −72.03% | 1.22% | Nil | 0.0000% | — | 0.00% | +1.20 | #7425 | | FY 2020-21 | 1.67 | 0.0001% | +39.17% | 1.41% | Nil | 0.0000% | — | 0.00% | +1.67 | #7184 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −86.83% | 0.15% | Nil | 0.0000% | — | 0.00% | +0.22 | #9149 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −36.36% | 0.13% | Nil | 0.0000% | — | 0.00% | +0.14 | #9481 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −7.14% | 0.13% | Nil | 0.0000% | — | 0.00% | +0.13 | #9670 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +7.69% | 0.14% | < ₹1 Crore | 0.0000% | — | 3.80% | 0.00 | #9607 | - CAGR (7-year): exports -43.47%/yr, imports —/yr (consistently Neutral) ## Key trade insights: HSN Code 52042040 export-import analysis ### Export decline: -43.47% CAGR over 7 years India's exports under HSN Code 52042040 have declined at a compound annual rate of -43.47% over 7 fiscal years, falling from ₹4.29 Crore in FY 2018-19 to ₹0.14 Crore in FY 2024-25. ### HSN Code 52042040 ranked #9607 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 52042040 ranks #9607 out of 12657 HSN codes by total export value. Within Sub-Chapter 5204, it ranks #8 of 11. By trade surplus, it ranks #5711 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 52042040 exports The strongest single-year export movement for HSN Code 52042040 was recorded in FY 2020-21, when exports surged by 39.17% over the prior year. ### India maintains a trade surplus of ₹0.00 Crore in HSN Code 52042040 goods In FY 2024-25, India's exports of ₹0.14 Cr exceeded imports of ₹0.14 Cr, resulting in a trade surplus of ₹0.00 Crore — ranking #5711 of 12657 by surplus magnitude. ### HSN Code 52042040 contributes 0.14% of Sub-Chapter 5204 exports — ranked #8 Among the 11 HSN codes under Sub-Chapter 5204, HSN Code 52042040 ranks #8 by export value — accounting for 0.14% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.80% share (rank #7). ## Related HSN Codes in Sub-Chapter 5204 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 52042090: Put Up For Retail Sale \| Other](https://busy.in/hsn/hsn-52042090/) | ₹66 Cr | | #2 | [HSN Code 52041140: Non-Retail Cotton Sewing Thread (≥85%, With Synthetic)](https://busy.in/hsn/hsn-52041140/) | ₹14 Cr | | #3 | [HSN Code 52041190: Cotton Yarns Not for Retail: Over 85% Cotton Weight](https://busy.in/hsn/hsn-52041190/) | ₹7 Cr | | #4 | [HSN Code 52041130: Embroidery Cotton Thread (Non-Retail)](https://busy.in/hsn/hsn-52041130/) | ₹7 Cr | | #5 | [HSN Code 52042030: Put up for retail sale: Embroidery cotton thread](https://busy.in/hsn/hsn-52042030/) | ₹4 Cr | | #6 | [HSN Code 52041900: Not put up for retail sale : Other](https://busy.in/hsn/hsn-52041900/) | ₹2 Cr | | #7 | [HSN Code 52041120: Cotton Thread, Darning (Non-Retail)](https://busy.in/hsn/hsn-52041120/) | < ₹1 Crore | | #8 | [HSN Code 52042020: Put up for retail sale : Cotton thread, darning](https://busy.in/hsn/hsn-52042020/) | < ₹1 Crore | | #8 | HSN Code 52042040: Cotton Sewing Thread (Non-Synthetic, Retail) (this hsn code) | < ₹1 Crore | | #10 | [HSN Code 52042010: Sewing Thread (Cotton & Synthetic Staple Fibre, Retail)](https://busy.in/hsn/hsn-52042010/) | < ₹1 Crore |