---
title: "HSN Code for Uncombed Cotton Yarn (192.31-232.56 dtex, Other) | HSN 52053390 GST Rate"
description: "Find HSN and GST Rates for 52053390 related to Uncombed Cotton Yarn (192.31-232.56 dtex, Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-52053390/"
---

# HSN Code 52053390: Uncombed Cotton Yarn (192.31-232.56 dtex, 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 5205: Cotton yarn (more than 85% cotton)](https://busy.in/hsn/sub-chapter-5205/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) : Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 52053390 ?

It includes Uncombed Cotton Yarn (125-192.31 dtex, Bleached)

### How should mixed supplies be billed when Uncombed Cotton Yarn (192.31-232.56 dtex, Other) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Uncombed Cotton Yarn (192.31-232.56 dtex, Other); Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Uncombed Cotton Yarn (192.31-232.56 dtex, Other)?

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

### Any common misclassification issue with Uncombed Cotton Yarn (192.31-232.56 dtex, Other)?

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 Uncombed Cotton Yarn (192.31-232.56 dtex, 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.

### Does packaging or labelling change the GST for Uncombed Cotton Yarn (192.31-232.56 dtex, Other)?

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.

### How much GST applies to Uncombed Cotton Yarn (192.31-232.56 dtex, Other)?

Under HSN 52053390, Uncombed Cotton Yarn (192.31-232.56 dtex, Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.