--- title: "HSN Code for Combed Cotton Yarn (<232.56 dtex) | HSN 52064300 GST Rate" description: "Find HSN and GST Rates for 52064300 related to Combed Cotton Yarn (<232.56 dtex) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-52064300/" --- # HSN Code 52064300: Combed Cotton Yarn (<232.56 dtex) - [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/) - [Chapter 52: Cotton](https://busy.in/hsn/chapter-52/) - [Sub-chapter 5206: Cotton yarn (less than 85% cotton)](https://busy.in/hsn/sub-chapter-5206/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | 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) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 52064300 ? It includes Combed Yarn (< 125 dtex) ### Does packaging or labelling change the GST for Combed Cotton Yarn (<232.56 dtex)? 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. ### Any common misclassification issue with Combed Cotton Yarn (<232.56 dtex)? 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 (<232.56 dtex)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Combed Cotton Yarn (<232.56 dtex)? Under HSN 52064300, Combed Cotton Yarn (<232.56 dtex) 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 (<232.56 dtex)? 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 52064300 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹10 Cr (−11.75% YoY) — 0.0003% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: ₹10 Cr (Surplus); surplus rank #3329 of 12657 HSN codes - Share of Sub-Chapter 5206: 0.63% of its exports; import side 2.35% - Rank within Sub-Chapter 5206: #12 of 20 by export value; import-side #10 ### Key metrics - Export CAGR: 31.55% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5764 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +108.63% in FY 2019-20 - Contribution to Sub-Ch. 5206: 0.63% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 52064300 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. 5206 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5206 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.97 | 0.0001% | — | 0.32% | Nil | 0.0000% | — | 0.00% | +1.97 | #6965 | | FY 2019-20 | 4.11 | 0.0002% | +108.63% | 0.98% | < ₹1 Crore | 0.0000% | — | 0.05% | +4.09 | #6089 | | FY 2020-21 | 5.34 | 0.0002% | +29.93% | 0.90% | < ₹1 Crore | 0.0000% | +50.00% | 0.11% | +5.31 | #5862 | | FY 2021-22 | 6.72 | 0.0002% | +25.84% | 0.31% | < ₹1 Crore | 0.0000% | −66.67% | 0.04% | +6.71 | #5987 | | FY 2022-23 | 9.52 | 0.0003% | +41.67% | 0.63% | 6.75 | 0.0001% | +67,400.00% | 13.59% | +2.77 | #5690 | | FY 2023-24 | 11.57 | 0.0003% | +21.53% | 0.70% | Nil | 0.0000% | −100.00% | 0.00% | +11.57 | #5530 | | FY 2024-25 | 10.21 | 0.0003% | −11.75% | 0.63% | < ₹1 Crore | 0.0000% | — | 2.35% | +9.70 | #5764 | - CAGR (7-year): exports 31.55%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 52064300 export-import analysis ### Consistent export growth: 31.55% CAGR over 7 years India's exports under HSN Code 52064300 have grown at a compound annual rate of 31.55% over 7 fiscal years, rising from ₹1.97 Crore in FY 2018-19 to ₹10.21 Crore in FY 2024-25. ### HSN Code 52064300 ranked #5764 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 52064300 ranks #5764 out of 12657 HSN codes by total export value. Within Sub-Chapter 5206, it ranks #12 of 20. By trade surplus, it ranks #3329 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 52064300 exports The strongest single-year export movement for HSN Code 52064300 was recorded in FY 2019-20, when exports surged by 108.63% over the prior year. ### India maintains a trade surplus of ₹9.70 Crore in HSN Code 52064300 goods In FY 2024-25, India's exports of ₹10.21 Cr exceeded imports of ₹0.51 Cr, resulting in a trade surplus of ₹9.70 Crore — ranking #3329 of 12657 by surplus magnitude. ### HSN Code 52064300 contributes 0.63% of Sub-Chapter 5206 exports — ranked #12 Among the 20 HSN codes under Sub-Chapter 5206, HSN Code 52064300 ranks #12 by export value — accounting for 0.63% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.35% share (rank #10). ## Related HSN Codes in Sub-Chapter 5206 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 52062300: Other Combed Yarn (43 < Nm <= 52)](https://busy.in/hsn/hsn-52062300/) | ₹433 Cr | | #2 | [HSN Code 52062400: Combed Single Yarn (52 < Metric Number <= 80)](https://busy.in/hsn/hsn-52062400/) | ₹389 Cr | | #3 | [HSN Code 52062200: Other Combed Yarn (14 < Nm <= 43)](https://busy.in/hsn/hsn-52062200/) | ₹312 Cr | | #4 | [HSN Code 52061200: Single Yarn (14-43 Metric Number)](https://busy.in/hsn/hsn-52061200/) | ₹219 Cr | | #5 | [HSN Code 52061300: Other Uncombed Yarn (43 < Nm <= 52)](https://busy.in/hsn/hsn-52061300/) | ₹76 Cr | | #6 | [HSN Code 52064200: Combed Cotton Yarn (<714.29 dtex)](https://busy.in/hsn/hsn-52064200/) | ₹66 Cr | | #7 | [HSN Code 52063200: Uncombed Cotton Yarn (<714.29 dtex)](https://busy.in/hsn/hsn-52063200/) | ₹23 Cr | | #8 | [HSN Code 52061100: Single Yarn (Uncombed, ≥714.29 decitex)](https://busy.in/hsn/hsn-52061100/) | ₹22 Cr | | #9 | [HSN Code 52062500: Single Yarn (Combed, <125 decitex)](https://busy.in/hsn/hsn-52062500/) | ₹20 Cr | | #10 | [HSN Code 52064400: Combed Cotton Yarn (125-192.31 dtex, Other)](https://busy.in/hsn/hsn-52064400/) | ₹17 Cr | | #12 | HSN Code 52064300: Combed Cotton Yarn (<232.56 dtex) (this hsn code) | ₹10 Cr |