---
title: "HSN Code for Combed Cotton Yarn (>=714.29 dtex, Bleached) | HSN 52054720 GST Rate"
description: "Find HSN and GST Rates for 52054720 related to Combed Cotton Yarn (>=714.29 dtex, Bleached) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-52054720/"
---

# HSN Code 52054720: Combed Cotton Yarn (>=714.29 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 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) : Bleached | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 52054720 ?

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

### Does packaging or labelling change the GST for Combed Cotton Yarn (>=714.29 dtex, Bleached)?

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 (>=714.29 dtex, Bleached)?

Under HSN 52054720, Combed Cotton Yarn (>=714.29 dtex, Bleached) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Combed Cotton Yarn (>=714.29 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.

### Any common misclassification issue with Combed Cotton Yarn (>=714.29 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.

### Can we claim ITC on inputs used to trade Combed Cotton Yarn (>=714.29 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.

### How should mixed supplies be billed when Combed Cotton Yarn (>=714.29 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 (>=714.29 dtex, Bleached); Nil for exempt items if applicable).

## India's trade performance: HSN Code 52054720 (FY 2024-25)

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

- Exports: ₹9 Cr (+45.38% YoY) — 0.0003% of India's total exports
- Imports: < ₹1 Crore — 0.0000% of India's total imports
- Trade balance: ₹9 Cr (Surplus); surplus rank #3360 of 12657 HSN codes
- Share of Sub-Chapter 5205: 0.03% of its exports; import side 0.11%
- Rank within Sub-Chapter 5205: #40 of 83 by export value; import-side #34

### Key metrics

- Export CAGR: 18.34% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5838 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +74.42% in FY 2019-20
- Contribution to Sub-Ch. 5205: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 52054720

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 | 3.44 | 0.0002% | — | 0.01% | Nil | 0.0000% | — | 0.00% | +3.44 | #6314 |
| FY 2019-20 | 6.00 | 0.0003% | +74.42% | 0.03% | Nil | 0.0000% | — | 0.00% | +6.00 | #5634 |
| FY 2020-21 | 7.08 | 0.0003% | +18.00% | 0.04% | Nil | 0.0000% | — | 0.00% | +7.08 | #5497 |
| FY 2021-22 | 7.29 | 0.0002% | +2.97% | 0.02% | Nil | 0.0000% | — | 0.00% | +7.29 | #5886 |
| FY 2022-23 | 10.25 | 0.0003% | +40.60% | 0.05% | Nil | 0.0000% | — | 0.00% | +10.25 | #5607 |
| FY 2023-24 | 6.50 | 0.0002% | −36.59% | 0.02% | Nil | 0.0000% | — | 0.00% | +6.50 | #6245 |
| FY 2024-25 | 9.45 | 0.0003% | +45.38% | 0.03% | < ₹1 Crore | 0.0000% | — | 0.11% | +9.25 | #5838 |

- CAGR (7-year): exports 18.34%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 52054720 export-import analysis

### Consistent export growth: 18.34% CAGR over 7 years

India's exports under HSN Code 52054720 have grown at a compound annual rate of 18.34% over 7 fiscal years, rising from ₹3.44 Crore in FY 2018-19 to ₹9.45 Crore in FY 2024-25.

### HSN Code 52054720 ranked #5838 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 52054720 ranks #5838 out of 12657 HSN codes by total export value. Within Sub-Chapter 5205, it ranks #40 of 83. By trade surplus, it ranks #3360 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 52054720 exports

The strongest single-year export movement for HSN Code 52054720 was recorded in FY 2019-20, when exports surged by 74.42% over the prior year.

### India maintains a trade surplus of ₹9.25 Crore in HSN Code 52054720 goods

In FY 2024-25, India's exports of ₹9.45 Cr exceeded imports of ₹0.20 Cr, resulting in a trade surplus of ₹9.25 Crore — ranking #3360 of 12657 by surplus magnitude.

### HSN Code 52054720 contributes 0.03% of Sub-Chapter 5205 exports — ranked #40

Among the 83 HSN codes under Sub-Chapter 5205, HSN Code 52054720 ranks #40 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.11% share (rank #34).

## 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 |
| #40 | HSN Code 52054720: Combed Cotton Yarn (>=714.29 dtex, Bleached) (this hsn code) | ₹9 Cr |