--- title: "HSN Code for Put Up For Retail Sale | Other | HSN 52042090 GST Rate" description: "Find HSN and GST Rates for 52042090 related to Put Up For Retail Sale | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-52042090/" --- # HSN Code 52042090: Put Up For Retail Sale | Other - [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 : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 52042090 ? It includes Bleached Single Yarn (≥714.29 decitex) ### How much GST applies to Put Up For Retail Sale / Other? Under HSN 52042090, Put Up For Retail Sale / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Put Up For Retail Sale / Other? 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 Put Up For Retail Sale / Other? 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. ### Any common misclassification issue with Put Up For Retail Sale / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Put Up For Retail Sale / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Put Up For Retail Sale / Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 52042090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹66 Cr (+9.26% YoY) — 0.0018% of India's total exports - Imports: < ₹1 Crore (−28.33% YoY) — 0.0000% of India's total imports - Trade balance: ₹65 Cr (Surplus); surplus rank #1960 of 12657 HSN codes - Share of Sub-Chapter 5204: 65.49% of its exports; import side 23.37% - Rank within Sub-Chapter 5204: #1 of 11 by export value; import-side #2 ### Key metrics - Export CAGR: 1.59% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3234 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +33.21% in FY 2020-21 - Contribution to Sub-Ch. 5204: 65.49% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 52042090 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 | 60.01 | 0.0026% | — | 57.56% | < ₹1 Crore | 0.0000% | — | 12.59% | +59.66 | #2617 | | FY 2019-20 | 59.84 | 0.0027% | −0.28% | 60.69% | 1.95 | 0.0001% | +457.14% | 38.92% | +57.89 | #2643 | | FY 2020-21 | 79.71 | 0.0037% | +33.21% | 67.40% | 2.79 | 0.0001% | +43.08% | 58.13% | +76.92 | #2331 | | FY 2021-22 | 104.07 | 0.0033% | +30.56% | 69.32% | 2.95 | 0.0001% | +5.73% | 52.12% | +101.12 | #2361 | | FY 2022-23 | 66.74 | 0.0018% | −35.87% | 63.82% | 4.26 | 0.0001% | +44.41% | 75.94% | +62.48 | #3095 | | FY 2023-24 | 60.37 | 0.0017% | −9.54% | 62.08% | 1.20 | 0.0000% | −71.83% | 41.81% | +59.17 | #3272 | | FY 2024-25 | 65.96 | 0.0018% | +9.26% | 65.49% | < ₹1 Crore | 0.0000% | −28.33% | 23.37% | +65.10 | #3234 | - CAGR (7-year): exports 1.59%/yr, imports 16.16%/yr (consistently Surplus) ## Key trade insights: HSN Code 52042090 export-import analysis ### Consistent export growth: 1.59% CAGR over 7 years India's exports under HSN Code 52042090 have grown at a compound annual rate of 1.59% over 7 fiscal years, rising from ₹60.01 Crore in FY 2018-19 to ₹65.96 Crore in FY 2024-25. ### HSN Code 52042090 ranked #3234 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 52042090 ranks #3234 out of 12657 HSN codes by total export value. Within Sub-Chapter 5204, it ranks #1 of 11. By trade surplus, it ranks #1960 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 52042090 exports The strongest single-year export movement for HSN Code 52042090 was recorded in FY 2020-21, when exports surged by 33.21% over the prior year. ### India maintains a trade surplus of ₹65.10 Crore in HSN Code 52042090 goods In FY 2024-25, India's exports of ₹65.96 Cr exceeded imports of ₹0.86 Cr, resulting in a trade surplus of ₹65.10 Crore — ranking #1960 of 12657 by surplus magnitude. ### Import growth of 16.16% CAGR signals rising demand for Put Up For Retail Sale | Other India's imports under HSN Code 52042090 have grown at 16.16% CAGR, reaching ₹0.86 Crore in FY 2024-25. ### HSN Code 52042090 contributes 65.49% of Sub-Chapter 5204 exports — ranked #1 Among the 11 HSN codes under Sub-Chapter 5204, HSN Code 52042090 ranks #1 by export value — accounting for 65.49% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 23.37% share (rank #2). ## 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 (this hsn code) | ₹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)](https://busy.in/hsn/hsn-52042040/) | < ₹1 Crore | | #10 | [HSN Code 52042010: Sewing Thread (Cotton & Synthetic Staple Fibre, Retail)](https://busy.in/hsn/hsn-52042010/) | < ₹1 Crore |