---
title: "HSN Code for Other Uncombed Single Cotton Yarn | HSN 52051190 GST Rate"
description: "Find HSN and GST Rates for 52051190 related to Other Uncombed Single Cotton Yarn with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-52051190/"
---

# HSN Code 52051190: Other Uncombed Single Cotton Yarn

- [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/)
- [Chapter 52: Cotton](https://busy.in/hsn/chapter-52/)
- [Sub-chapter 5205: Cotton yarn (more than 85% cotton)](https://busy.in/hsn/sub-chapter-5205/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Single yarn, of uncombed fibres : Measuring 714.29 decitex or more (not exceeding 14 metric number) : Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 52051190 ?

It includes Uncombed Yarn (43 < Nm <= 52)

### Can we claim ITC on inputs used to trade Other Uncombed Single Cotton Yarn?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Other Uncombed Single Cotton Yarn?

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 Other Uncombed Single Cotton Yarn?

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 much GST applies to Other Uncombed Single Cotton Yarn?

Under HSN 52051190, Other Uncombed Single Cotton Yarn attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other Uncombed Single Cotton Yarn is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Uncombed Single Cotton Yarn; Nil for exempt items if applicable).

## India's trade performance: HSN Code 52051190 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹14 Cr (−34.16% YoY) — 0.0004% of India's total exports
- Imports: ₹2 Cr (+76.11% YoY) — 0.0000% of India's total imports
- Trade balance: ₹12 Cr (Surplus); surplus rank #3203 of 12657 HSN codes
- Share of Sub-Chapter 5205: 0.05% of its exports; import side 1.05%
- Rank within Sub-Chapter 5205: #33 of 83 by export value; import-side #17

### Key metrics

- Export CAGR: -18.41% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5350 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +123.95% in FY 2020-21
- Contribution to Sub-Ch. 5205: 0.05% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 52051190

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. 5205 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5205 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 47.62 | 0.0021% | — | 0.18% | 6.92 | 0.0002% | — | 6.35% | +40.70 | #2919 |
| FY 2019-20 | 39.37 | 0.0018% | −17.32% | 0.21% | 4.75 | 0.0001% | −31.36% | 5.37% | +34.62 | #3237 |
| FY 2020-21 | 88.17 | 0.0041% | +123.95% | 0.44% | 4.26 | 0.0001% | −10.32% | 4.71% | +83.91 | #2207 |
| FY 2021-22 | 67.35 | 0.0021% | −23.61% | 0.17% | 3.42 | 0.0001% | −19.72% | 3.12% | +63.93 | #2929 |
| FY 2022-23 | 21.20 | 0.0006% | −68.52% | 0.10% | 7.73 | 0.0001% | +126.02% | 1.41% | +13.47 | #4602 |
| FY 2023-24 | 21.34 | 0.0006% | +0.66% | 0.07% | 1.13 | 0.0000% | −85.38% | 0.58% | +20.21 | #4687 |
| FY 2024-25 | 14.05 | 0.0004% | −34.16% | 0.05% | 1.99 | 0.0000% | +76.11% | 1.05% | +12.06 | #5350 |

- CAGR (7-year): exports -18.41%/yr, imports -18.76%/yr (consistently Surplus)

## Key trade insights: HSN Code 52051190 export-import analysis

### Export decline: -18.41% CAGR over 7 years

India's exports under HSN Code 52051190 have declined at a compound annual rate of -18.41% over 7 fiscal years, falling from ₹47.62 Crore in FY 2018-19 to ₹14.05 Crore in FY 2024-25.

### HSN Code 52051190 ranked #5350 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 52051190 ranks #5350 out of 12657 HSN codes by total export value. Within Sub-Chapter 5205, it ranks #33 of 83. By trade surplus, it ranks #3203 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 52051190 exports

The strongest single-year export movement for HSN Code 52051190 was recorded in FY 2020-21, when exports surged by 123.95% over the prior year.

### India maintains a trade surplus of ₹12.06 Crore in HSN Code 52051190 goods

In FY 2024-25, India's exports of ₹14.05 Cr exceeded imports of ₹1.99 Cr, resulting in a trade surplus of ₹12.06 Crore — ranking #3203 of 12657 by surplus magnitude.

### Import growth of -18.76% CAGR signals stable import dependency for Other Uncombed Single Cotton Yarn

India's imports under HSN Code 52051190 have grown at -18.76% CAGR, reaching ₹1.99 Crore in FY 2024-25.

### HSN Code 52051190 contributes 0.05% of Sub-Chapter 5205 exports — ranked #33

Among the 83 HSN codes under Sub-Chapter 5205, HSN Code 52051190 ranks #33 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.05% share (rank #17).

## Related HSN Codes in Sub-Chapter 5205

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 52052310: Bleached Combed Yarn (43 < Nm <= 52)](https://busy.in/hsn/hsn-52052310/) | ₹8,925 Cr |
| #2 | [HSN Code 52052410: Bleached Combed Yarn (52 < Nm <= 80)](https://busy.in/hsn/hsn-52052410/) | ₹5,079 Cr |
| #3 | [HSN Code 52052210: Bleached Combed Yarn (14 < Nm <= 43)](https://busy.in/hsn/hsn-52052210/) | ₹3,935 Cr |
| #4 | [HSN Code 52051210: Dyed Uncombed Yarn (14 < Nm <= 43)](https://busy.in/hsn/hsn-52051210/) | ₹2,588 Cr |
| #5 | [HSN Code 52051310: Dyed Uncombed Yarn (43 < Nm <= 52)](https://busy.in/hsn/hsn-52051310/) | ₹1,306 Cr |
| #6 | [HSN Code 52053210: Uncombed Cotton Yarn (232.56-714.29 dtex, Grey)](https://busy.in/hsn/hsn-52053210/) | ₹755 Cr |
| #7 | [HSN Code 52052790: Dyed Combed Yarn (94 < Nm <= 120)](https://busy.in/hsn/hsn-52052790/) | ₹688 Cr |
| #8 | [HSN Code 52052690: Dyed Combed Yarn (80 < Nm <= 94)](https://busy.in/hsn/hsn-52052690/) | ₹512 Cr |
| #9 | [HSN Code 52051110: Grey Uncombed Single Cotton Yarn ≤14 Nm](https://busy.in/hsn/hsn-52051110/) | ₹464 Cr |
| #10 | [HSN Code 52054410: Combed Cotton Yarn (125-192.31 dtex, Bleached)](https://busy.in/hsn/hsn-52054410/) | ₹451 Cr |
| #33 | HSN Code 52051190: Other Uncombed Single Cotton Yarn (this hsn code) | ₹14 Cr |