What products are classified under HSN 52061100 ?
It includes Other Uncombed Yarn (43 < Nm <= 52)
HSN Code 52061100 represents Single Yarn (Uncombed, ≥714.29 decitex) under GST classification. This code helps businesses identify Single Yarn (Uncombed, ≥714.29 decitex) correctly for billing, taxation, and trade. With HSN Code 52061100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Single Yarn (Uncombed, ≥714.29 decitex).
HSN Code 52061100 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 52 | Cotton | 5206 | Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale | Single yarn, of uncombed fibres : Measuring 714.29 decitex or more (not exceeding 14 metric number) | 2.5% | 2.5% | 5% | 0% |
Description of goods
Single yarn, of uncombed fibres : Measuring 714.29 decitex or more (not exceeding 14 metric number)
Chapter
52 – Cotton
Sub Chapter
5206 – Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale
Single Yarn (Uncombed, ≥714.29 decitex) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Single yarn, of uncombed fibres : Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | |
| Single yarn, of uncombed fibres : Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | |
| Single yarn, of uncombed fibres : Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | |
| Single yarn, of uncombed fibres : Measuring less than 125 decitex (exceeding 80 metric number) | |
| Single yarn of combed fibres : Measuring 714.29 decitex or more (not exceeding 14 metric number) | |
| Single yarn of combed fibres : Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | |
| Single yarn of combed fibres : Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | |
| Single yarn of combed fibres : Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | |
| Single yarn of combed fibres : Measuring less than 125 decitex (exceeding 80 metric number) | |
| Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | |
| Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | |
| Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | |
| Multiple (folded) or cabled yarn, of uncombed 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) | |
| Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | |
| Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | |
| Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | |
| Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | |
| 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) | |
| Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) |
Single yarn, of uncombed fibres : Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
Single yarn, of uncombed fibres : Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
Single yarn, of uncombed fibres : Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
Single yarn, of uncombed fibres : Measuring less than 125 decitex (exceeding 80 metric number)
Single yarn of combed fibres : Measuring 714.29 decitex or more (not exceeding 14 metric number)
Single yarn of combed fibres : Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
Single yarn of combed fibres : Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
Single yarn of combed fibres : Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
Single yarn of combed fibres : Measuring less than 125 decitex (exceeding 80 metric number)
Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
Multiple (folded) or cabled yarn, of uncombed 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)
Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
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)
Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
It includes Other Uncombed Yarn (43 < Nm <= 52)
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Single Yarn (Uncombed, ≥714.29 decitex); Nil for exempt items if applicable).
Under HSN 52061100, Single Yarn (Uncombed, ≥714.29 decitex) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.