---
title: "HSN Code for Combed Cotton Yarn (125-192.31 dtex, Bleached) | HSN 52054410 GST Rate"
description: "Find HSN and GST Rates for 52054410 related to Combed Cotton Yarn (125-192.31 dtex, Bleached) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-52054410/"
---

# HSN Code 52054410: Combed Cotton Yarn (125-192.31 dtex, Bleached)

- [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 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) : Grey | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 52054410 ?

It includes Combed Cotton Yarn (125-192.31 dtex, Grey)

### How should mixed supplies be billed when Combed Cotton Yarn (125-192.31 dtex, Bleached) 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 (125-192.31 dtex, Bleached); Nil for exempt items if applicable).

### How much GST applies to Combed Cotton Yarn (125-192.31 dtex, Bleached)?

Under HSN 52054410, Combed Cotton Yarn (125-192.31 dtex, Bleached) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Combed Cotton Yarn (125-192.31 dtex, Bleached)?

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 Combed Cotton Yarn (125-192.31 dtex, Bleached)?

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.

### Can we claim ITC on inputs used to trade Combed Cotton Yarn (125-192.31 dtex, Bleached)?

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

## India's trade performance: HSN Code 52054410 (FY 2024-25)

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

- Exports: ₹451 Cr (+2.15% YoY) — 0.0123% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹451 Cr (Surplus); surplus rank #697 of 12657 HSN codes
- Share of Sub-Chapter 5205: 1.59% of its exports; import side 0.00%
- Rank within Sub-Chapter 5205: #10 of 83 by export value

### Key metrics

- Export CAGR: 1.31% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1089 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +67.59% in FY 2021-22
- Contribution to Sub-Ch. 5205: 1.59% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 52054410

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 | 417.26 | 0.0183% | — | 1.57% | < ₹1 Crore | 0.0000% | — | 0.07% | +417.18 | #768 |
| FY 2019-20 | 353.54 | 0.0161% | −15.27% | 1.85% | < ₹1 Crore | 0.0000% | +500.00% | 0.54% | +353.06 | #870 |
| FY 2020-21 | 319.70 | 0.0149% | −9.57% | 1.60% | < ₹1 Crore | 0.0000% | −18.75% | 0.43% | +319.31 | #970 |
| FY 2021-22 | 535.77 | 0.0171% | +67.59% | 1.38% | Nil | 0.0000% | −100.00% | 0.00% | +535.77 | #811 |
| FY 2022-23 | 389.61 | 0.0108% | −27.28% | 1.90% | Nil | 0.0000% | — | 0.00% | +389.61 | #1109 |
| FY 2023-24 | 441.73 | 0.0122% | +13.38% | 1.49% | Nil | 0.0000% | — | 0.00% | +441.73 | #1063 |
| FY 2024-25 | 451.23 | 0.0123% | +2.15% | 1.59% | Nil | 0.0000% | — | 0.00% | +451.23 | #1089 |

- CAGR (7-year): exports 1.31%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 52054410 export-import analysis

### Consistent export growth: 1.31% CAGR over 7 years

India's exports under HSN Code 52054410 have grown at a compound annual rate of 1.31% over 7 fiscal years, rising from ₹417.26 Crore in FY 2018-19 to ₹451.23 Crore in FY 2024-25.

### HSN Code 52054410 ranked #1089 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 52054410 ranks #1089 out of 12657 HSN codes by total export value. Within Sub-Chapter 5205, it ranks #10 of 83. By trade surplus, it ranks #697 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 52054410 exports

The strongest single-year export movement for HSN Code 52054410 was recorded in FY 2021-22, when exports surged by 67.59% over the prior year.

### India maintains a trade surplus of ₹451.23 Crore in HSN Code 52054410 goods

In FY 2024-25, India's exports of ₹451.23 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹451.23 Crore — ranking #697 of 12657 by surplus magnitude.

### HSN Code 52054410 contributes 1.59% of Sub-Chapter 5205 exports — ranked #10

Among the 83 HSN codes under Sub-Chapter 5205, HSN Code 52054410 ranks #10 by export value — accounting for 1.59% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## 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) (this hsn code) | ₹451 Cr |