What products are classified under HSN 52064500 ?
It includes Cotton Sewing Thread
HSN Code 52064500 represents Combed Yarn (< 125 dtex) under GST classification. This code helps businesses identify Combed Yarn (< 125 dtex) correctly for billing, taxation, and trade. With HSN Code 52064500, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Combed Yarn (< 125 dtex).
HSN Code 52064500 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 | Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | 2.5% | 2.5% | 5% | 0% |
Description of goods
Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
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
Combed Yarn (< 125 dtex) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| 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 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) |
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 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)
It includes Cotton Sewing Thread
Under HSN 52064500, Combed Yarn (< 125 dtex) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Combed Yarn (< 125 dtex); Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.
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.