---
title: "HSN Code for Cotton – Over 85% by weight | HSN 52071000 GST Rate"
description: "Find HSN and GST Rates for 52071000 related to Cotton – Over 85% by weight with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-52071000/"
---

# HSN Code 52071000: Cotton – Over 85% by weight

- [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/)
- [Chapter 52: Cotton](https://busy.in/hsn/chapter-52/)
- [Sub-chapter 5207: Cotton yarn for retail](https://busy.in/hsn/sub-chapter-5207/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Containing 85% or more by weight of cotton | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 52071000 ?

It includes Unbleached dhoti fabric

### Any common misclassification issue with Cotton – Over 85% by weight?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Cotton – Over 85% by weight?

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.

### Can we claim ITC on inputs used to trade Cotton – Over 85% by weight?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Cotton – Over 85% by weight is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton – Over 85% by weight; Nil for exempt items if applicable).

### How much GST applies to Cotton – Over 85% by weight?

Under HSN 52071000, Cotton – Over 85% by weight attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 52071000 (FY 2024-25)

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

- Exports: ₹52 Cr (+69.87% YoY) — 0.0014% of India's total exports
- Imports: < ₹1 Crore (−47.06% YoY) — 0.0000% of India's total imports
- Trade balance: ₹52 Cr (Surplus); surplus rank #2134 of 12657 HSN codes
- Share of Sub-Chapter 5207: 79.28% of its exports; import side 5.23%
- Rank within Sub-Chapter 5207: #1 of 2 by export value; import-side #2

### Key metrics

- Export CAGR: 46.12% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3579 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +413.87% in FY 2023-24
- Contribution to Sub-Ch. 5207: 79.28% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 52071000

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. 5207 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5207 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5.30 | 0.0002% | — | 46.17% | < ₹1 Crore | 0.0000% | — | 43.12% | +4.83 | #5795 |
| FY 2019-20 | 6.09 | 0.0003% | +14.91% | 72.16% | < ₹1 Crore | 0.0000% | −78.72% | 4.85% | +5.99 | #5613 |
| FY 2020-21 | 5.87 | 0.0003% | −3.61% | 48.55% | < ₹1 Crore | 0.0000% | +60.00% | 4.78% | +5.71 | #5742 |
| FY 2021-22 | 5.59 | 0.0002% | −4.77% | 52.34% | < ₹1 Crore | 0.0000% | +12.50% | 9.94% | +5.41 | #6218 |
| FY 2022-23 | 5.91 | 0.0002% | +5.72% | 40.96% | < ₹1 Crore | 0.0000% | −72.22% | 6.41% | +5.86 | #6272 |
| FY 2023-24 | 30.37 | 0.0008% | +413.87% | 69.77% | < ₹1 Crore | 0.0000% | +240.00% | 15.89% | +30.20 | #4227 |
| FY 2024-25 | 51.59 | 0.0014% | +69.87% | 79.28% | < ₹1 Crore | 0.0000% | −47.06% | 5.23% | +51.50 | #3579 |

- CAGR (7-year): exports 46.12%/yr, imports -24.08%/yr (consistently Surplus)

## Key trade insights: HSN Code 52071000 export-import analysis

### Consistent export growth: 46.12% CAGR over 7 years

India's exports under HSN Code 52071000 have grown at a compound annual rate of 46.12% over 7 fiscal years, rising from ₹5.30 Crore in FY 2018-19 to ₹51.59 Crore in FY 2024-25.

### HSN Code 52071000 ranked #3579 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 52071000 ranks #3579 out of 12657 HSN codes by total export value. Within Sub-Chapter 5207, it ranks #1 of 2. By trade surplus, it ranks #2134 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 52071000 exports

The strongest single-year export movement for HSN Code 52071000 was recorded in FY 2023-24, when exports surged by 413.87% over the prior year.

### India maintains a trade surplus of ₹51.50 Crore in HSN Code 52071000 goods

In FY 2024-25, India's exports of ₹51.59 Cr exceeded imports of ₹0.09 Cr, resulting in a trade surplus of ₹51.50 Crore — ranking #2134 of 12657 by surplus magnitude.

### Import growth of -24.08% CAGR signals stable import dependency for Cotton – Over 85% by weight

India's imports under HSN Code 52071000 have grown at -24.08% CAGR, reaching ₹0.09 Crore in FY 2024-25.

### HSN Code 52071000 contributes 79.28% of Sub-Chapter 5207 exports — ranked #1

Among the 2 HSN codes under Sub-Chapter 5207, HSN Code 52071000 ranks #1 by export value — accounting for 79.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.23% share (rank #2).

## Related HSN Codes in Sub-Chapter 5207

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 52071000: Cotton – Over 85% by weight (this hsn code) | ₹52 Cr |
| #2 | [HSN Code 52079000: Cotton Sewing Thread](https://busy.in/hsn/hsn-52079000/) | ₹13 Cr |