---
title: "HSN Code for Combed Cotton Yarn (125-192.31 dtex, Grey) | HSN 52054490 GST Rate"
description: "Find HSN and GST Rates for 52054490 related to Combed Cotton Yarn (125-192.31 dtex, Grey) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-52054490/"
---

# HSN Code 52054490: Combed Cotton Yarn (125-192.31 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 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) : Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 52054490 ?

It includes Combed Cotton Yarn (83.33-106.38 dtex, Other)

### Any common misclassification issue with Combed Cotton Yarn (125-192.31 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.

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

Under HSN 52054490, Combed Cotton Yarn (125-192.31 dtex, Grey) 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 (125-192.31 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.

### Does packaging or labelling change the GST for Combed Cotton Yarn (125-192.31 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 (125-192.31 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 (125-192.31 dtex, Grey); Nil for exempt items if applicable).

## India's trade performance: HSN Code 52054490 (FY 2024-25)

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

- Exports: ₹129 Cr (+21.04% YoY) — 0.0035% of India's total exports
- Imports: ₹1 Cr (+105.97% YoY) — 0.0000% of India's total imports
- Trade balance: ₹128 Cr (Surplus); surplus rank #1436 of 12657 HSN codes
- Share of Sub-Chapter 5205: 0.45% of its exports; import side 0.73%
- Rank within Sub-Chapter 5205: #21 of 83 by export value; import-side #23

### Key metrics

- Export CAGR: 19.59% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2348 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +201.84% in FY 2021-22
- Contribution to Sub-Ch. 5205: 0.45% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 52054490

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 | 44.12 | 0.0019% | — | 0.17% | < ₹1 Crore | 0.0000% | — | 0.52% | +43.55 | #3046 |
| FY 2019-20 | 42.00 | 0.0019% | −4.81% | 0.22% | < ₹1 Crore | 0.0000% | −8.77% | 0.59% | +41.48 | #3142 |
| FY 2020-21 | 32.01 | 0.0015% | −23.79% | 0.16% | < ₹1 Crore | 0.0000% | −25.00% | 0.43% | +31.62 | #3560 |
| FY 2021-22 | 96.62 | 0.0031% | +201.84% | 0.25% | < ₹1 Crore | 0.0000% | +97.44% | 0.70% | +95.85 | #2460 |
| FY 2022-23 | 94.07 | 0.0026% | −2.64% | 0.46% | < ₹1 Crore | 0.0000% | −5.19% | 0.13% | +93.34 | #2613 |
| FY 2023-24 | 106.63 | 0.0029% | +13.35% | 0.36% | < ₹1 Crore | 0.0000% | −8.22% | 0.34% | +105.96 | #2496 |
| FY 2024-25 | 129.07 | 0.0035% | +21.04% | 0.45% | 1.38 | 0.0000% | +105.97% | 0.73% | +127.69 | #2348 |

- CAGR (7-year): exports 19.59%/yr, imports 15.88%/yr (consistently Surplus)

## Key trade insights: HSN Code 52054490 export-import analysis

### Consistent export growth: 19.59% CAGR over 7 years

India's exports under HSN Code 52054490 have grown at a compound annual rate of 19.59% over 7 fiscal years, rising from ₹44.12 Crore in FY 2018-19 to ₹129.07 Crore in FY 2024-25.

### HSN Code 52054490 ranked #2348 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 52054490 ranks #2348 out of 12657 HSN codes by total export value. Within Sub-Chapter 5205, it ranks #21 of 83. By trade surplus, it ranks #1436 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 52054490 exports

The strongest single-year export movement for HSN Code 52054490 was recorded in FY 2021-22, when exports surged by 201.84% over the prior year.

### India maintains a trade surplus of ₹127.69 Crore in HSN Code 52054490 goods

In FY 2024-25, India's exports of ₹129.07 Cr exceeded imports of ₹1.38 Cr, resulting in a trade surplus of ₹127.69 Crore — ranking #1436 of 12657 by surplus magnitude.

### Import growth of 15.88% CAGR signals rising demand for Combed Cotton Yarn (125-192.31 dtex, Grey)

India's imports under HSN Code 52054490 have grown at 15.88% CAGR, reaching ₹1.38 Crore in FY 2024-25.

### HSN Code 52054490 contributes 0.45% of Sub-Chapter 5205 exports — ranked #21

Among the 83 HSN codes under Sub-Chapter 5205, HSN Code 52054490 ranks #21 by export value — accounting for 0.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.73% share (rank #23).

## 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 |
| #21 | HSN Code 52054490: Combed Cotton Yarn (125-192.31 dtex, Grey) (this hsn code) | ₹129 Cr |