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HSN Code 52079000: Retail Cotton Yarn Containing Less Than 85% Cotton

HSN Code 52079000 represents Retail Cotton Yarn Containing Less Than 85% Cotton under GST classification. This code helps businesses identify Retail Cotton Yarn Containing Less Than 85% Cotton correctly for billing, taxation, and trade. With HSN Code 52079000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Retail Cotton Yarn Containing Less Than 85% Cotton.

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Description of Goods for HSN Code 52079000

HSN Code 52079000 relates to the following description.

Description of Goods

Other

Chapter

52 - Cotton

Sub Chapter

5207 - Cotton yarn (other than sewing thread) 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.

What does HSN Code 52079000 not include?

Retail Cotton Yarn Containing Less Than 85% Cotton does not include products with the following descriptions.

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India’s Trade Performance — HSN Code 52079000 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹26 Cr

+94.88% vs FY 2024-25

0.0007% of India’s total exports

India’s Imports

FY 2025-26

₹1 Cr

−23.93% vs FY 2024-25

0.0000% of India’s total imports

Trade Balance

FY 2025-26

₹25 Cr

Trade Surplus

Surplus rank #2747 of 12872 HSN codes

% of Sub-Chapter 5207

FY 2025-26

26.35%

Share of Sub-Chapter 5207’s total exports in FY 2025-26

Import side: 62.94% of Sub-Chapter 5207’s imports

Rank Within Sub-Chapter 5207

FY 2025-26

#2 of 2

Position by export value among HSN codes in Sub-Chapter 5207

Import-side rank: #1 of 2

At a glance

22.97%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#4681

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+165.81%

Peak Growth Year

FY 2020-21 · strongest single-year move

26.35%

Contribution to Sub-Ch. 5207

Share of Sub-Chapter 5207 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 52079000

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #5599

Balance

+5.56

Exports

6.18 ₹ Cr

0.0003% share

— YoY

53.83% of Sub-Ch. 5207

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

56.88% of Sub-Ch. 5207

FY 2019-20 Exp. Rank #6767

Balance

+0.38

Exports

2.34 ₹ Cr

0.0001% share

−62.14% YoY

27.73% of Sub-Ch. 5207

Imports

1.96 ₹ Cr

0.0001% share

+216.13% YoY

95.15% of Sub-Ch. 5207

FY 2020-21 Exp. Rank #5657

Balance

+3.03

Exports

6.22 ₹ Cr

0.0003% share

+165.81% YoY

51.45% of Sub-Ch. 5207

Imports

3.19 ₹ Cr

0.0001% share

+62.76% YoY

95.22% of Sub-Ch. 5207

FY 2021-22 Exp. Rank #6325

Balance

+3.46

Exports

5.09 ₹ Cr

0.0002% share

−18.17% YoY

47.66% of Sub-Ch. 5207

Imports

1.63 ₹ Cr

0.0000% share

−48.90% YoY

90.06% of Sub-Ch. 5207

FY 2022-23 Exp. Rank #5835

Balance

+7.79

Exports

8.52 ₹ Cr

0.0002% share

+67.39% YoY

59.04% of Sub-Ch. 5207

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−55.21% YoY

93.59% of Sub-Ch. 5207

FY 2023-24 Exp. Rank #5353

Balance

+12.27

Exports

13.17 ₹ Cr

0.0004% share

+54.58% YoY

30.26% of Sub-Ch. 5207

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+23.29% YoY

84.11% of Sub-Ch. 5207

FY 2024-25 Exp. Rank #5408

Balance

+11.85

Exports

13.48 ₹ Cr

0.0004% share

+2.35% YoY

20.72% of Sub-Ch. 5207

Imports

1.63 ₹ Cr

0.0000% share

+81.11% YoY

94.77% of Sub-Ch. 5207

FY 2025-26 Exp. Rank #4681

Balance

+25.03

Exports

26.27 ₹ Cr

0.0007% share

+94.88% YoY

26.35% of Sub-Ch. 5207

Imports

1.24 ₹ Cr

0.0000% share

−23.93% YoY

62.94% of Sub-Ch. 5207

CAGR · 8-Year

Exports

22.97% /yr

Imports

10.41% /yr

Consistently Surplus
Sub-Chapter 5207 total

reference, FY 2025-26

Export

₹99.69 Cr

Import

₹1.97 Cr

Trade Balance

+97.72

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 52079000 Export-Import Analysis

Consistent Export Growth: 22.97% CAGR Over 8 Years

India's exports under HSN Code 52079000 have grown at a compound annual rate of 22.97% over 8 fiscal years, rising from ₹6.18 Crore in FY 2018-19 to ₹26.27 Crore in FY 2025-26.

HSN Code 52079000 Ranked #4681 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 52079000 ranks #4681 out of 12872 HSN codes by total export value. Within Sub-Chapter 5207, it ranks #2 of 2. By trade surplus, it ranks #2747 of 12872.

FY 2020-21 Was the Strongest Growth Year for HSN Code 52079000 Exports

The strongest single-year export movement for HSN Code 52079000 was recorded in FY 2020-21, when exports surged by 165.81% over the prior year.

India Maintains a Trade Surplus of ₹25.03 Crore in HSN Code 52079000 Goods

In FY 2025-26, India's exports of ₹26.27 Cr exceeded imports of ₹1.24 Cr, resulting in a trade surplus of ₹25.03 Crore — ranking #2747 of 12872 by surplus magnitude.

Import Growth of 10.41% CAGR Signals Rising Demand for Retail Cotton Yarn Containing Less Than 85% Cotton

India's imports under HSN Code 52079000 have grown at 10.41% CAGR, reaching ₹1.24 Crore in FY 2025-26.

HSN Code 52079000 Contributes 26.35% of Sub-Chapter 5207 Exports — Ranked #2

Among the 2 HSN codes under Sub-Chapter 5207, HSN Code 52079000 ranks #2 by export value — accounting for 26.35% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 62.94% share (rank #1).

Frequently Asked Questions

Clear answers to common queries about HSN Code 52079000 and GST compliance.

What products are classified under HSN 52079000 ?

It includes Unbleached saree fabric

Does packaging or labelling change the GST for Retail Cotton Yarn Containing Less Than 85% Cotton?

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 Retail Cotton Yarn Containing Less Than 85% Cotton is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Retail Cotton Yarn Containing Less Than 85% Cotton; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Retail Cotton Yarn Containing Less Than 85% Cotton?

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.

How much GST applies to Retail Cotton Yarn Containing Less Than 85% Cotton?

Under HSN 52079000, Retail Cotton Yarn Containing Less Than 85% Cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Retail Cotton Yarn Containing Less Than 85% Cotton?

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

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Important Disclaimer

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.