--- title: "HSN Code for Combed Cotton Yarn (232.56-714.29 dtex, Other) | HSN 52054290 GST Rate" description: "Find HSN and GST Rates for 52054290 related to Combed Cotton Yarn (232.56-714.29 dtex, Other) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-52054290/" --- # HSN Code 52054290: Combed Cotton Yarn (232.56-714.29 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 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) : other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 52054290 ? It includes Combed Cotton Yarn (<232.56 dtex, Bleached) ### Any common misclassification issue with Combed Cotton Yarn (232.56-714.29 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. ### Can we claim ITC on inputs used to trade Combed Cotton Yarn (232.56-714.29 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. ### Do e‑way bill and e‑invoice apply for Combed Cotton Yarn (232.56-714.29 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. ### How should mixed supplies be billed when Combed Cotton Yarn (232.56-714.29 dtex, Other) 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, Other); Nil for exempt items if applicable). ### How much GST applies to Combed Cotton Yarn (232.56-714.29 dtex, Other)? Under HSN 52054290, Combed Cotton Yarn (232.56-714.29 dtex, Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 52054290 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹92 Cr (+46.31% YoY) — 0.0025% of India's total exports - Imports: ₹2 Cr (+64.57% YoY) — 0.0000% of India's total imports - Trade balance: ₹90 Cr (Surplus); surplus rank #1682 of 12657 HSN codes - Share of Sub-Chapter 5205: 0.32% of its exports; import side 1.10% - Rank within Sub-Chapter 5205: #23 of 83 by export value; import-side #16 ### Key metrics - Export CAGR: 14.29% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2782 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +46.31% in FY 2024-25 - Contribution to Sub-Ch. 5205: 0.32% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 52054290 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 | 41.20 | 0.0018% | — | 0.16% | < ₹1 Crore | 0.0000% | — | 0.80% | +40.33 | #3160 | | FY 2019-20 | 35.98 | 0.0016% | −12.67% | 0.19% | < ₹1 Crore | 0.0000% | −16.09% | 0.83% | +35.25 | #3344 | | FY 2020-21 | 32.19 | 0.0015% | −10.53% | 0.16% | < ₹1 Crore | 0.0000% | −16.44% | 0.67% | +31.58 | #3557 | | FY 2021-22 | 46.71 | 0.0015% | +45.11% | 0.12% | < ₹1 Crore | 0.0000% | +9.84% | 0.61% | +46.04 | #3453 | | FY 2022-23 | 56.78 | 0.0016% | +21.56% | 0.28% | 1.36 | 0.0000% | +102.99% | 0.25% | +55.42 | #3306 | | FY 2023-24 | 62.77 | 0.0017% | +10.55% | 0.21% | 1.27 | 0.0000% | −6.62% | 0.65% | +61.50 | #3217 | | FY 2024-25 | 91.84 | 0.0025% | +46.31% | 0.32% | 2.09 | 0.0000% | +64.57% | 1.10% | +89.75 | #2782 | - CAGR (7-year): exports 14.29%/yr, imports 15.73%/yr (consistently Surplus) ## Key trade insights: HSN Code 52054290 export-import analysis ### Consistent export growth: 14.29% CAGR over 7 years India's exports under HSN Code 52054290 have grown at a compound annual rate of 14.29% over 7 fiscal years, rising from ₹41.20 Crore in FY 2018-19 to ₹91.84 Crore in FY 2024-25. ### HSN Code 52054290 ranked #2782 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 52054290 ranks #2782 out of 12657 HSN codes by total export value. Within Sub-Chapter 5205, it ranks #23 of 83. By trade surplus, it ranks #1682 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 52054290 exports The strongest single-year export movement for HSN Code 52054290 was recorded in FY 2024-25, when exports surged by 46.31% over the prior year. ### India maintains a trade surplus of ₹89.75 Crore in HSN Code 52054290 goods In FY 2024-25, India's exports of ₹91.84 Cr exceeded imports of ₹2.09 Cr, resulting in a trade surplus of ₹89.75 Crore — ranking #1682 of 12657 by surplus magnitude. ### Import growth of 15.73% CAGR signals rising demand for Combed Cotton Yarn (232.56-714.29 dtex, Other) India's imports under HSN Code 52054290 have grown at 15.73% CAGR, reaching ₹2.09 Crore in FY 2024-25. ### HSN Code 52054290 contributes 0.32% of Sub-Chapter 5205 exports — ranked #23 Among the 83 HSN codes under Sub-Chapter 5205, HSN Code 52054290 ranks #23 by export value — accounting for 0.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.10% share (rank #16). ## 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 | | #23 | HSN Code 52054290: Combed Cotton Yarn (232.56-714.29 dtex, Other) (this hsn code) | ₹92 Cr |