---
title: "HSN Code for Combed Cotton Yarn (232.56-714.29 dtex, Grey) | HSN 52054210 GST Rate"
description: "Find HSN and GST Rates for 52054210 related to Combed Cotton Yarn (232.56-714.29 dtex, Grey) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-52054210/"
---

# HSN Code 52054210: Combed Cotton Yarn (232.56-714.29 dtex, Grey)

- [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 combed fibres : Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) : Grey | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 52054210 ?

It includes Combed Cotton Yarn (<232.56 dtex, Grey)

### Can we claim ITC on inputs used to trade Combed Cotton Yarn (232.56-714.29 dtex, Grey)?

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

### How much GST applies to Combed Cotton Yarn (232.56-714.29 dtex, Grey)?

Under HSN 52054210, Combed Cotton Yarn (232.56-714.29 dtex, Grey) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Combed Cotton Yarn (232.56-714.29 dtex, Grey)?

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 Combed Cotton Yarn (232.56-714.29 dtex, Grey)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Combed Cotton Yarn (232.56-714.29 dtex, Grey)?

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 should mixed supplies be billed when Combed Cotton Yarn (232.56-714.29 dtex, Grey) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Combed Cotton Yarn (232.56-714.29 dtex, Grey); Nil for exempt items if applicable).

## India's trade performance: HSN Code 52054210 (FY 2024-25)

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

- Exports: ₹290 Cr (+14.46% YoY) — 0.0079% of India's total exports
- Imports: ₹2 Cr (−36.65% YoY) — 0.0000% of India's total imports
- Trade balance: ₹289 Cr (Surplus); surplus rank #934 of 12657 HSN codes
- Share of Sub-Chapter 5205: 1.02% of its exports; import side 0.94%
- Rank within Sub-Chapter 5205: #15 of 83 by export value; import-side #19

### Key metrics

- Export CAGR: 16.70% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1478 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +71.53% in FY 2021-22
- Contribution to Sub-Ch. 5205: 1.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 52054210

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 | 115.01 | 0.0050% | — | 0.43% | 2.41 | 0.0001% | — | 2.21% | +112.60 | #1864 |
| FY 2019-20 | 127.44 | 0.0058% | +10.81% | 0.67% | 2.26 | 0.0001% | −6.22% | 2.56% | +125.18 | #1743 |
| FY 2020-21 | 148.57 | 0.0069% | +16.58% | 0.74% | 2.21 | 0.0001% | −2.21% | 2.44% | +146.36 | #1668 |
| FY 2021-22 | 254.84 | 0.0081% | +71.53% | 0.66% | 1.37 | 0.0000% | −38.01% | 1.25% | +253.47 | #1418 |
| FY 2022-23 | 227.82 | 0.0063% | −10.60% | 1.11% | < ₹1 Crore | 0.0000% | −81.75% | 0.05% | +227.57 | #1599 |
| FY 2023-24 | 253.79 | 0.0070% | +11.40% | 0.86% | 2.81 | 0.0001% | +1,024.00% | 1.45% | +250.98 | #1539 |
| FY 2024-25 | 290.48 | 0.0079% | +14.46% | 1.02% | 1.78 | 0.0000% | −36.65% | 0.94% | +288.70 | #1478 |

- CAGR (7-year): exports 16.70%/yr, imports -4.92%/yr (consistently Surplus)

## Key trade insights: HSN Code 52054210 export-import analysis

### Consistent export growth: 16.70% CAGR over 7 years

India's exports under HSN Code 52054210 have grown at a compound annual rate of 16.70% over 7 fiscal years, rising from ₹115.01 Crore in FY 2018-19 to ₹290.48 Crore in FY 2024-25.

### HSN Code 52054210 ranked #1478 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 52054210 ranks #1478 out of 12657 HSN codes by total export value. Within Sub-Chapter 5205, it ranks #15 of 83. By trade surplus, it ranks #934 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 52054210 exports

The strongest single-year export movement for HSN Code 52054210 was recorded in FY 2021-22, when exports surged by 71.53% over the prior year.

### India maintains a trade surplus of ₹288.70 Crore in HSN Code 52054210 goods

In FY 2024-25, India's exports of ₹290.48 Cr exceeded imports of ₹1.78 Cr, resulting in a trade surplus of ₹288.70 Crore — ranking #934 of 12657 by surplus magnitude.

### Import growth of -4.92% CAGR signals stable import dependency for Combed Cotton Yarn (232.56-714.29 dtex, Grey)

India's imports under HSN Code 52054210 have grown at -4.92% CAGR, reaching ₹1.78 Crore in FY 2024-25.

### HSN Code 52054210 contributes 1.02% of Sub-Chapter 5205 exports — ranked #15

Among the 83 HSN codes under Sub-Chapter 5205, HSN Code 52054210 ranks #15 by export value — accounting for 1.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.94% share (rank #19).

## 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 |
| #15 | HSN Code 52054210: Combed Cotton Yarn (232.56-714.29 dtex, Grey) (this hsn code) | ₹290 Cr |