---
title: "HSN Code for Combed Cotton Yarn (125-192.31 dtex, Other) | HSN 52064400 GST Rate"
description: "Find HSN and GST Rates for 52064400 related to Combed Cotton Yarn (125-192.31 dtex, Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-52064400/"
---

# HSN Code 52064400: Combed Cotton Yarn (125-192.31 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 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 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 52064400 ?

It includes Cotton – Over 85% by weight

### Does packaging or labelling change the GST for Combed Cotton Yarn (125-192.31 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 should mixed supplies be billed when Combed Cotton Yarn (125-192.31 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 (125-192.31 dtex, Other); Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Combed Cotton Yarn (125-192.31 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 (125-192.31 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 (125-192.31 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.

## India's trade performance: HSN Code 52064400 (FY 2024-25)

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

- Exports: ₹17 Cr (−0.35% YoY) — 0.0005% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹17 Cr (Surplus); surplus rank #2949 of 12657 HSN codes
- Share of Sub-Chapter 5206: 1.05% of its exports; import side 0.00%
- Rank within Sub-Chapter 5206: #10 of 20 by export value

### Key metrics

- Export CAGR: 8.20% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5100 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +143.52% in FY 2020-21
- Contribution to Sub-Ch. 5206: 1.05% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 52064400

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 | 10.54 | 0.0005% | — | 1.70% | < ₹1 Crore | 0.0000% | — | 0.03% | +10.53 | #4931 |
| FY 2019-20 | 9.49 | 0.0004% | −9.96% | 2.25% | < ₹1 Crore | 0.0000% | +700.00% | 0.21% | +9.41 | #5077 |
| FY 2020-21 | 23.11 | 0.0011% | +143.52% | 3.89% | Nil | 0.0000% | −100.00% | 0.00% | +23.11 | #4008 |
| FY 2021-22 | 14.71 | 0.0005% | −36.35% | 0.69% | Nil | 0.0000% | — | 0.00% | +14.71 | #4992 |
| FY 2022-23 | 25.37 | 0.0007% | +72.47% | 1.67% | Nil | 0.0000% | — | 0.00% | +25.37 | #4385 |
| FY 2023-24 | 16.97 | 0.0005% | −33.11% | 1.03% | Nil | 0.0000% | — | 0.00% | +16.97 | #4991 |
| FY 2024-25 | 16.91 | 0.0005% | −0.35% | 1.05% | Nil | 0.0000% | — | 0.00% | +16.91 | #5100 |

- CAGR (7-year): exports 8.20%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 52064400 export-import analysis

### Consistent export growth: 8.20% CAGR over 7 years

India's exports under HSN Code 52064400 have grown at a compound annual rate of 8.20% over 7 fiscal years, rising from ₹10.54 Crore in FY 2018-19 to ₹16.91 Crore in FY 2024-25.

### HSN Code 52064400 ranked #5100 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 52064400 ranks #5100 out of 12657 HSN codes by total export value. Within Sub-Chapter 5206, it ranks #10 of 20. By trade surplus, it ranks #2949 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 52064400 exports

The strongest single-year export movement for HSN Code 52064400 was recorded in FY 2020-21, when exports surged by 143.52% over the prior year.

### India maintains a trade surplus of ₹16.91 Crore in HSN Code 52064400 goods

In FY 2024-25, India's exports of ₹16.91 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹16.91 Crore — ranking #2949 of 12657 by surplus magnitude.

### HSN Code 52064400 contributes 1.05% of Sub-Chapter 5206 exports — ranked #10

Among the 20 HSN codes under Sub-Chapter 5206, HSN Code 52064400 ranks #10 by export value — accounting for 1.05% 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 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) (this hsn code) | ₹17 Cr |