---
title: "HSN Code for Shirting Fabrics (Unbleached Twill) | HSN 52091220 GST Rate"
description: "Find HSN and GST Rates for 52091220 related to Shirting Fabrics (Unbleached Twill) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-52091220/"
---

# HSN Code 52091220: Shirting Fabrics (Unbleached Twill)

- [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/)
- [Chapter 52: Cotton](https://busy.in/hsn/chapter-52/)
- [Sub-chapter 5209: Cotton fabrics over 85% cotton](https://busy.in/hsn/sub-chapter-5209/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Unbleached : 3-thread or 4-thread twill, including cross twill : Shirting fabrics | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 52091220 ?

It includes Unbleached Cotton Seersucker: 3 or 4-Thread Twill Fabrics

### How much GST applies to Shirting Fabrics (Unbleached Twill)?

Under HSN 52091220, Shirting Fabrics (Unbleached Twill) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Shirting Fabrics (Unbleached Twill)?

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 Shirting Fabrics (Unbleached Twill)?

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 Shirting Fabrics (Unbleached Twill) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Shirting Fabrics (Unbleached Twill); Nil for exempt items if applicable).

### Any common misclassification issue with Shirting Fabrics (Unbleached Twill)?

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

## India's trade performance: HSN Code 52091220 (FY 2024-25)

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

- Exports: ₹4 Cr (−56.72% YoY) — 0.0001% of India's total exports
- Imports: ₹1 Cr (−57.05% YoY) — 0.0000% of India's total imports
- Trade balance: ₹2 Cr (Surplus); surplus rank #4134 of 12657 HSN codes
- Share of Sub-Chapter 5209: 0.09% of its exports; import side 0.56%
- Rank within Sub-Chapter 5209: #28 of 76 by export value; import-side #18

### Key metrics

- Export CAGR: -0.72% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6929 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +252.50% in FY 2021-22
- Contribution to Sub-Ch. 5209: 0.09% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 52091220

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. 5209 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5209 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4.00 | 0.0002% | — | 0.12% | < ₹1 Crore | 0.0000% | — | 0.04% | +3.84 | #6132 |
| FY 2019-20 | 5.89 | 0.0003% | +47.25% | 0.18% | < ₹1 Crore | 0.0000% | +287.50% | 0.19% | +5.27 | #5658 |
| FY 2020-21 | 2.00 | 0.0001% | −66.04% | 0.07% | < ₹1 Crore | 0.0000% | +6.45% | 0.35% | +1.34 | #6991 |
| FY 2021-22 | 7.05 | 0.0002% | +252.50% | 0.14% | 1.52 | 0.0000% | +130.30% | 0.51% | +5.53 | #5924 |
| FY 2022-23 | 9.58 | 0.0003% | +35.89% | 0.26% | 2.54 | 0.0000% | +67.11% | 0.85% | +7.04 | #5683 |
| FY 2023-24 | 8.85 | 0.0002% | −7.62% | 0.26% | 3.12 | 0.0001% | +22.83% | 1.22% | +5.73 | #5875 |
| FY 2024-25 | 3.83 | 0.0001% | −56.72% | 0.09% | 1.34 | 0.0000% | −57.05% | 0.56% | +2.49 | #6929 |

- CAGR (7-year): exports -0.72%/yr, imports 42.51%/yr (consistently Surplus)

## Key trade insights: HSN Code 52091220 export-import analysis

### Export decline: -0.72% CAGR over 7 years

India's exports under HSN Code 52091220 have declined at a compound annual rate of -0.72% over 7 fiscal years, falling from ₹4.00 Crore in FY 2018-19 to ₹3.83 Crore in FY 2024-25.

### HSN Code 52091220 ranked #6929 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 52091220 ranks #6929 out of 12657 HSN codes by total export value. Within Sub-Chapter 5209, it ranks #28 of 76. By trade surplus, it ranks #4134 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 52091220 exports

The strongest single-year export movement for HSN Code 52091220 was recorded in FY 2021-22, when exports surged by 252.50% over the prior year.

### India maintains a trade surplus of ₹2.49 Crore in HSN Code 52091220 goods

In FY 2024-25, India's exports of ₹3.83 Cr exceeded imports of ₹1.34 Cr, resulting in a trade surplus of ₹2.49 Crore — ranking #4134 of 12657 by surplus magnitude.

### Import growth of 42.51% CAGR signals rising demand for Shirting Fabrics (Unbleached Twill)

India's imports under HSN Code 52091220 have grown at 42.51% CAGR, reaching ₹1.34 Crore in FY 2024-25.

### HSN Code 52091220 contributes 0.09% of Sub-Chapter 5209 exports — ranked #28

Among the 76 HSN codes under Sub-Chapter 5209, HSN Code 52091220 ranks #28 by export value — accounting for 0.09% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.56% share (rank #18).

## Related HSN Codes in Sub-Chapter 5209

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 52094200: Of Yarns Of Different Colours \| Denim](https://busy.in/hsn/hsn-52094200/) | ₹2,124 Cr |
| #2 | [HSN Code 52091290: Unbleached : 3-thread or 4-thread twill, including cross twill : Other](https://busy.in/hsn/hsn-52091290/) | ₹554 Cr |
| #3 | [HSN Code 52093290: Dyed 3-thread/4-thread twill](https://busy.in/hsn/hsn-52093290/) | ₹431 Cr |
| #4 | [HSN Code 52091190: Unbleached \| Plain Weave](https://busy.in/hsn/hsn-52091190/) | ₹203 Cr |
| #5 | [HSN Code 52093190: Dyed plain weave fabric (Other)](https://busy.in/hsn/hsn-52093190/) | ₹189 Cr |
| #6 | [HSN Code 52093990: Dyed: Textile blends](https://busy.in/hsn/hsn-52093990/) | ₹104 Cr |
| #7 | [HSN Code 52092290: Bleached Twill: 3/4-thread, Other](https://busy.in/hsn/hsn-52092290/) | ₹87 Cr |
| #8 | [HSN Code 52091900: Unbleached \| Other Fabrics](https://busy.in/hsn/hsn-52091900/) | ₹49 Cr |
| #9 | [HSN Code 52093210: Dyed shirting fabrics](https://busy.in/hsn/hsn-52093210/) | ₹43 Cr |
| #10 | [HSN Code 52094390: Other Cotton Woven Fabrics](https://busy.in/hsn/hsn-52094390/) | ₹40 Cr |
| #28 | HSN Code 52091220: Shirting Fabrics (Unbleached Twill) (this hsn code) | ₹4 Cr |