--- title: "HSN Code for Combed Cotton Yarn (<232.56 dtex, Other) | HSN 52054390 GST Rate" description: "Find HSN and GST Rates for 52054390 related to Combed Cotton Yarn (<232.56 dtex, Other) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-52054390/" --- # HSN Code 52054390: Combed Cotton Yarn (<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 combed fibres : Measuring per single yarn less than 232.56 decitex but not less than192.31 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 52054390 ? It includes Combed Cotton Yarn (106.38-125 dtex, Other) ### How much GST applies to Combed Cotton Yarn (<232.56 dtex, Other)? Under HSN 52054390, Combed Cotton Yarn (<232.56 dtex, Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Combed Cotton Yarn (<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. ### How should mixed supplies be billed when Combed Cotton Yarn (<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 Combed Cotton Yarn (<232.56 dtex, Other); Nil for exempt items if applicable). ### Any common misclassification issue with Combed Cotton Yarn (<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. ### Does packaging or labelling change the GST for Combed Cotton Yarn (<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. ## India's trade performance: HSN Code 52054390 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹8 Cr (+26.68% YoY) — 0.0002% of India's total exports - Imports: ₹2 Cr (+1,877.78% YoY) — 0.0000% of India's total imports - Trade balance: ₹7 Cr (Surplus); surplus rank #3584 of 12657 HSN codes - Share of Sub-Chapter 5205: 0.03% of its exports; import side 0.94% - Rank within Sub-Chapter 5205: #41 of 83 by export value; import-side #19 ### Key metrics - Export CAGR: 5.55% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6011 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +71.46% in FY 2021-22 - Contribution to Sub-Ch. 5205: 0.03% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 52054390 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 | 6.01 | 0.0003% | — | 0.02% | Nil | 0.0000% | — | 0.00% | +6.01 | #5642 | | FY 2019-20 | 6.32 | 0.0003% | +5.16% | 0.03% | < ₹1 Crore | 0.0000% | — | 0.11% | +6.22 | #5573 | | FY 2020-21 | 4.03 | 0.0002% | −36.23% | 0.02% | Nil | 0.0000% | −100.00% | 0.00% | +4.03 | #6186 | | FY 2021-22 | 6.91 | 0.0002% | +71.46% | 0.02% | < ₹1 Crore | 0.0000% | — | 0.19% | +6.70 | #5949 | | FY 2022-23 | 8.37 | 0.0002% | +21.13% | 0.04% | < ₹1 Crore | 0.0000% | −85.71% | 0.01% | +8.34 | #5861 | | FY 2023-24 | 6.56 | 0.0002% | −21.62% | 0.02% | < ₹1 Crore | 0.0000% | +200.00% | 0.05% | +6.47 | #6235 | | FY 2024-25 | 8.31 | 0.0002% | +26.68% | 0.03% | 1.78 | 0.0000% | +1,877.78% | 0.94% | +6.53 | #6011 | - CAGR (7-year): exports 5.55%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 52054390 export-import analysis ### Consistent export growth: 5.55% CAGR over 7 years India's exports under HSN Code 52054390 have grown at a compound annual rate of 5.55% over 7 fiscal years, rising from ₹6.01 Crore in FY 2018-19 to ₹8.31 Crore in FY 2024-25. ### HSN Code 52054390 ranked #6011 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 52054390 ranks #6011 out of 12657 HSN codes by total export value. Within Sub-Chapter 5205, it ranks #41 of 83. By trade surplus, it ranks #3584 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 52054390 exports The strongest single-year export movement for HSN Code 52054390 was recorded in FY 2021-22, when exports surged by 71.46% over the prior year. ### India maintains a trade surplus of ₹6.53 Crore in HSN Code 52054390 goods In FY 2024-25, India's exports of ₹8.31 Cr exceeded imports of ₹1.78 Cr, resulting in a trade surplus of ₹6.53 Crore — ranking #3584 of 12657 by surplus magnitude. ### HSN Code 52054390 contributes 0.03% of Sub-Chapter 5205 exports — ranked #41 Among the 83 HSN codes under Sub-Chapter 5205, HSN Code 52054390 ranks #41 by export value — accounting for 0.03% 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 | | #41 | HSN Code 52054390: Combed Cotton Yarn (<232.56 dtex, Other) (this hsn code) | ₹8 Cr |