HSN Code 52061400 represents Uncombed Single Yarn With Less Than 85% Cotton, Over 52 to 80 Nm under GST classification. This code helps businesses identify Uncombed Single Yarn With Less Than 85% Cotton, Over 52 to 80 Nm correctly for billing, taxation, and trade. With HSN Code 52061400, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Uncombed Single Yarn With Less Than 85% Cotton, Over 52 to 80 Nm.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 52061400 relates to the following description.
Cotton
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 less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
2.5%
2.5%
5%
0%
Exempt (0%) if the goods are khadi yarn; 5% for other cotton yarn. Source: Notification 10/2025-Central Tax (Rate), S. No. 144.
Description of Goods
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)
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
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Exempt (0%) if the goods are khadi yarn; 5% for other cotton yarn. Source: Notification 10/2025-Central Tax (Rate), S. No. 144.
Uncombed Single Yarn With Less Than 85% Cotton, Over 52 to 80 Nm does not include products with the following descriptions.
Single yarn, of uncombed fibres : Measuring 714.29 decitex or more (not exceeding 14 metric number)
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 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 714.29 decitex or more (not exceeding 14 metric number)
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 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)
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹11 Cr
0.0003% of India’s total exports
India’s Imports
FY 2025-26< ₹1 Crore
0.0000% of India’s total imports
Trade Balance
FY 2025-26₹11 Cr
Surplus rank #3343 of 12872 HSN codes
% of Sub-Chapter 5206
FY 2025-260.73%
Share of Sub-Chapter 5206’s total exports in FY 2025-26
Import side: 0.04% of Sub-Chapter 5206’s imports
Rank Within Sub-Chapter 5206
FY 2025-26#12 of 20
Position by export value among HSN codes in Sub-Chapter 5206
Import-side rank: #11 of 20
At a glance
−10.81%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#5866
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+546.71%
Peak Growth Year
FY 2021-22 · strongest single-year move
0.73%
Contribution to Sub-Ch. 5206
Share of Sub-Chapter 5206 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+24.30
Exports
24.36 ₹ Cr
0.0011% share
— YoY
3.94% of Sub-Ch. 5206
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.16% of Sub-Ch. 5206
Balance
+18.63
Exports
18.63 ₹ Cr
0.0008% share
−23.52% YoY
4.42% of Sub-Ch. 5206
Imports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 5206
Balance
+6.49
Exports
7.45 ₹ Cr
0.0003% share
−60.01% YoY
1.25% of Sub-Ch. 5206
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
3.58% of Sub-Ch. 5206
Balance
+48.18
Exports
48.18 ₹ Cr
0.0015% share
+546.71% YoY
2.25% of Sub-Ch. 5206
Imports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 5206
Balance
+32.02
Exports
32.02 ₹ Cr
0.0009% share
−33.54% YoY
2.11% of Sub-Ch. 5206
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 5206
Balance
+8.32
Exports
8.32 ₹ Cr
0.0002% share
−74.02% YoY
0.51% of Sub-Ch. 5206
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 5206
Balance
+8.44
Exports
10.82 ₹ Cr
0.0003% share
+30.05% YoY
0.67% of Sub-Ch. 5206
Imports
2.38 ₹ Cr
0.0000% share
— YoY
10.97% of Sub-Ch. 5206
Balance
+10.93
Exports
10.94 ₹ Cr
0.0003% share
+1.11% YoY
0.73% of Sub-Ch. 5206
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−99.58% YoY
0.04% of Sub-Ch. 5206
CAGR · 8-Year
Exports
−10.81% /yr
Imports
−22.58% /yr
reference, FY 2025-26
Export
₹1,491.40 Cr
Import
₹27.76 Cr
Trade Balance
+1,463.64
India's exports under HSN Code 52061400 have declined at a compound annual rate of −10.81% over 8 fiscal years, falling from ₹24.36 Crore in FY 2018-19 to ₹10.94 Crore in FY 2025-26.
In FY 2025-26, HSN Code 52061400 ranks #5866 out of 12872 HSN codes by total export value. Within Sub-Chapter 5206, it ranks #12 of 20. By trade surplus, it ranks #3343 of 12872.
The strongest single-year export movement for HSN Code 52061400 was recorded in FY 2021-22, when exports surged by 546.71% over the prior year.
In FY 2025-26, India's exports of ₹10.94 Cr exceeded imports of ₹0.01 Cr, resulting in a trade surplus of ₹10.93 Crore — ranking #3343 of 12872 by surplus magnitude.
India's imports under HSN Code 52061400 have grown at −22.58% CAGR, reaching ₹0.01 Crore in FY 2025-26.
Among the 20 HSN codes under Sub-Chapter 5206, HSN Code 52061400 ranks #12 by export value — accounting for 0.73% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.04% share (rank #11).
Clear answers to common queries about HSN Code 52061400 and GST compliance.
It includes Single Yarn (Combed, ≥714.29 decitex)
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Uncombed Single Yarn With Less Than 85% Cotton, Over 52 to 80 Nm; Nil for exempt items if applicable).
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.
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.
Under HSN 52061400, Uncombed Single Yarn With Less Than 85% Cotton, Over 52 to 80 Nm attracts Varies when sold in taxable form. Describe the exact form on the invoice.