---
title: "HSN Code for Combed Cotton Yarn (83.33-106.38 dtex, Other) | HSN 52054620 GST Rate"
description: "Find HSN and GST Rates for 52054620 related to Combed Cotton Yarn (83.33-106.38 dtex, Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-52054620/"
---

# HSN Code 52054620: Combed Cotton Yarn (83.33-106.38 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 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) : Bleached | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 52054620 ?

It includes Combed Cotton Yarn (106.38-125 dtex, Grey)

### Can we claim ITC on inputs used to trade Combed Cotton Yarn (83.33-106.38 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.

### Any common misclassification issue with Combed Cotton Yarn (83.33-106.38 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 (83.33-106.38 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.

### How should mixed supplies be billed when Combed Cotton Yarn (83.33-106.38 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 (83.33-106.38 dtex, Other); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Combed Cotton Yarn (83.33-106.38 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.

### How much GST applies to Combed Cotton Yarn (83.33-106.38 dtex, Other)?

Under HSN 52054620, Combed Cotton Yarn (83.33-106.38 dtex, Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 52054620 (FY 2024-25)

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

- Exports: < ₹1 Crore (+21.67% YoY) — 0.0000% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4652 of 12657 HSN codes
- Share of Sub-Chapter 5205: 0.00% of its exports; import side 0.00%
- Rank within Sub-Chapter 5205: #56 of 83 by export value

### Key metrics

- Export CAGR: -23.56% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8515 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +55.31% in FY 2022-23
- Contribution to Sub-Ch. 5205: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 52054620

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 | 3.66 | 0.0002% | — | 0.01% | Nil | 0.0000% | — | 0.00% | +3.66 | #6244 |
| FY 2019-20 | 4.09 | 0.0002% | +11.75% | 0.02% | Nil | 0.0000% | — | 0.00% | +4.09 | #6095 |
| FY 2020-21 | 2.72 | 0.0001% | −33.50% | 0.01% | Nil | 0.0000% | — | 0.00% | +2.72 | #6650 |
| FY 2021-22 | 3.58 | 0.0001% | +31.62% | 0.01% | Nil | 0.0000% | — | 0.00% | +3.58 | #6715 |
| FY 2022-23 | 5.56 | 0.0002% | +55.31% | 0.03% | Nil | 0.0000% | — | 0.00% | +5.56 | #6344 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −89.21% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.07% | +0.47 | #8660 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +21.67% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.73 | #8515 |

- CAGR (7-year): exports -23.56%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 52054620 export-import analysis

### Export decline: -23.56% CAGR over 7 years

India's exports under HSN Code 52054620 have declined at a compound annual rate of -23.56% over 7 fiscal years, falling from ₹3.66 Crore in FY 2018-19 to ₹0.73 Crore in FY 2024-25.

### HSN Code 52054620 ranked #8515 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 52054620 ranks #8515 out of 12657 HSN codes by total export value. Within Sub-Chapter 5205, it ranks #56 of 83. By trade surplus, it ranks #4652 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 52054620 exports

The strongest single-year export movement for HSN Code 52054620 was recorded in FY 2022-23, when exports surged by 55.31% over the prior year.

### India maintains a trade surplus of ₹0.73 Crore in HSN Code 52054620 goods

In FY 2024-25, India's exports of ₹0.73 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.73 Crore — ranking #4652 of 12657 by surplus magnitude.

### HSN Code 52054620 contributes 0.00% of Sub-Chapter 5205 exports — ranked #56

Among the 83 HSN codes under Sub-Chapter 5205, HSN Code 52054620 ranks #56 by export value — accounting for 0.00% 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 |
| #56 | HSN Code 52054620: Combed Cotton Yarn (83.33-106.38 dtex, Other) (this hsn code) | < ₹1 Crore |