--- title: "HSN Code for Combed Cotton Yarn (106.38-125 dtex, Dyed) | HSN 52054610 GST Rate" description: "Find HSN and GST Rates for 52054610 related to Combed Cotton Yarn (106.38-125 dtex, Dyed) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-52054610/" --- # HSN Code 52054610: Combed Cotton Yarn (106.38-125 dtex, Dyed) - [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 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) : Grey | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 52054610 ? It includes Combed Cotton Yarn (106.38-125 dtex, Bleached) ### Does packaging or labelling change the GST for Combed Cotton Yarn (106.38-125 dtex, Dyed)? 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 much GST applies to Combed Cotton Yarn (106.38-125 dtex, Dyed)? Under HSN 52054610, Combed Cotton Yarn (106.38-125 dtex, Dyed) 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 (106.38-125 dtex, Dyed)? 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 (106.38-125 dtex, Dyed) 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, Dyed); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Combed Cotton Yarn (106.38-125 dtex, Dyed)? 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. ## India's trade performance: HSN Code 52054610 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹62 Cr (+40.17% YoY) — 0.0017% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: ₹61 Cr (Surplus); surplus rank #2014 of 12657 HSN codes - Share of Sub-Chapter 5205: 0.22% of its exports; import side 0.50% - Rank within Sub-Chapter 5205: #26 of 83 by export value; import-side #27 ### Key metrics - Export CAGR: 3.73% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3342 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +87.06% in FY 2021-22 - Contribution to Sub-Ch. 5205: 0.22% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 52054610 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 | 49.43 | 0.0022% | — | 0.19% | Nil | 0.0000% | — | 0.00% | +49.43 | #2869 | | FY 2019-20 | 46.84 | 0.0021% | −5.24% | 0.24% | < ₹1 Crore | 0.0000% | — | 0.10% | +46.75 | #2973 | | FY 2020-21 | 38.57 | 0.0018% | −17.66% | 0.19% | Nil | 0.0000% | −100.00% | 0.00% | +38.57 | #3324 | | FY 2021-22 | 72.15 | 0.0023% | +87.06% | 0.19% | Nil | 0.0000% | — | 0.00% | +72.15 | #2841 | | FY 2022-23 | 71.78 | 0.0020% | −0.51% | 0.35% | Nil | 0.0000% | — | 0.00% | +71.78 | #3004 | | FY 2023-24 | 43.94 | 0.0012% | −38.79% | 0.15% | Nil | 0.0000% | — | 0.00% | +43.94 | #3711 | | FY 2024-25 | 61.59 | 0.0017% | +40.17% | 0.22% | < ₹1 Crore | 0.0000% | — | 0.50% | +60.65 | #3342 | - CAGR (7-year): exports 3.73%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 52054610 export-import analysis ### Consistent export growth: 3.73% CAGR over 7 years India's exports under HSN Code 52054610 have grown at a compound annual rate of 3.73% over 7 fiscal years, rising from ₹49.43 Crore in FY 2018-19 to ₹61.59 Crore in FY 2024-25. ### HSN Code 52054610 ranked #3342 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 52054610 ranks #3342 out of 12657 HSN codes by total export value. Within Sub-Chapter 5205, it ranks #26 of 83. By trade surplus, it ranks #2014 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 52054610 exports The strongest single-year export movement for HSN Code 52054610 was recorded in FY 2021-22, when exports surged by 87.06% over the prior year. ### India maintains a trade surplus of ₹60.65 Crore in HSN Code 52054610 goods In FY 2024-25, India's exports of ₹61.59 Cr exceeded imports of ₹0.94 Cr, resulting in a trade surplus of ₹60.65 Crore — ranking #2014 of 12657 by surplus magnitude. ### HSN Code 52054610 contributes 0.22% of Sub-Chapter 5205 exports — ranked #26 Among the 83 HSN codes under Sub-Chapter 5205, HSN Code 52054610 ranks #26 by export value — accounting for 0.22% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.50% share (rank #27). ## 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 | | #26 | HSN Code 52054610: Combed Cotton Yarn (106.38-125 dtex, Dyed) (this hsn code) | ₹62 Cr |