--- title: "HSN Code for Combed Cotton Yarn (106.38-125 dtex, Other) | HSN 52054420 GST Rate" description: "Find HSN and GST Rates for 52054420 related to Combed Cotton Yarn (106.38-125 dtex, Other) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-52054420/" --- # HSN Code 52054420: Combed Cotton Yarn (106.38-125 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 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) : Bleached | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 52054420 ? It includes Combed Cotton Yarn (106.38-125 dtex, Dyed) ### How should mixed supplies be billed when Combed Cotton Yarn (106.38-125 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 (106.38-125 dtex, Other); Nil for exempt items if applicable). ### Any common misclassification issue with Combed Cotton Yarn (106.38-125 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 Combed Cotton Yarn (106.38-125 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. ### Can we claim ITC on inputs used to trade Combed Cotton Yarn (106.38-125 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 much GST applies to Combed Cotton Yarn (106.38-125 dtex, Other)? Under HSN 52054420, Combed Cotton Yarn (106.38-125 dtex, Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Combed Cotton Yarn (106.38-125 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 52054420 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4 Cr (−32.22% YoY) — 0.0001% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹4 Cr (Surplus); surplus rank #3917 of 12657 HSN codes - Share of Sub-Chapter 5205: 0.01% of its exports; import side 0.00% - Rank within Sub-Chapter 5205: #48 of 83 by export value ### Key metrics - Export CAGR: -9.30% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6988 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +85.29% in FY 2021-22 - Contribution to Sub-Ch. 5205: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 52054420 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 | 6.54 | 0.0003% | — | 0.02% | Nil | 0.0000% | — | 0.00% | +6.54 | #5519 | | FY 2019-20 | 5.00 | 0.0002% | −23.55% | 0.03% | Nil | 0.0000% | — | 0.00% | +5.00 | #5849 | | FY 2020-21 | 2.72 | 0.0001% | −45.60% | 0.01% | Nil | 0.0000% | — | 0.00% | +2.72 | #6650 | | FY 2021-22 | 5.04 | 0.0002% | +85.29% | 0.01% | Nil | 0.0000% | — | 0.00% | +5.04 | #6338 | | FY 2022-23 | 5.63 | 0.0002% | +11.71% | 0.03% | Nil | 0.0000% | — | 0.00% | +5.63 | #6333 | | FY 2023-24 | 5.37 | 0.0001% | −4.62% | 0.02% | Nil | 0.0000% | — | 0.00% | +5.37 | #6498 | | FY 2024-25 | 3.64 | 0.0001% | −32.22% | 0.01% | Nil | 0.0000% | — | 0.00% | +3.64 | #6988 | - CAGR (7-year): exports -9.30%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 52054420 export-import analysis ### Export decline: -9.30% CAGR over 7 years India's exports under HSN Code 52054420 have declined at a compound annual rate of -9.30% over 7 fiscal years, falling from ₹6.54 Crore in FY 2018-19 to ₹3.64 Crore in FY 2024-25. ### HSN Code 52054420 ranked #6988 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 52054420 ranks #6988 out of 12657 HSN codes by total export value. Within Sub-Chapter 5205, it ranks #48 of 83. By trade surplus, it ranks #3917 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 52054420 exports The strongest single-year export movement for HSN Code 52054420 was recorded in FY 2021-22, when exports surged by 85.29% over the prior year. ### India maintains a trade surplus of ₹3.64 Crore in HSN Code 52054420 goods In FY 2024-25, India's exports of ₹3.64 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹3.64 Crore — ranking #3917 of 12657 by surplus magnitude. ### HSN Code 52054420 contributes 0.01% of Sub-Chapter 5205 exports — ranked #48 Among the 83 HSN codes under Sub-Chapter 5205, HSN Code 52054420 ranks #48 by export value — accounting for 0.01% 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)](https://busy.in/hsn/hsn-52054410/) | ₹451 Cr | | #48 | HSN Code 52054420: Combed Cotton Yarn (106.38-125 dtex, Other) (this hsn code) | ₹4 Cr |