--- title: "HSN Code for 3/4 Thread Twill Shirting Fabrics | HSN 52094320 GST Rate" description: "Find HSN and GST Rates for 52094320 related to 3/4 Thread Twill Shirting Fabrics with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-52094320/" --- # HSN Code 52094320: 3/4 Thread Twill Shirting Fabrics - [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 | | --- | --- | --- | --- | --- | | Of yarns of different colours : Other fabrics of 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 52094320 ? It includes 3/4 Thread Twill Coating/Suiting Fabrics ### Do e‑way bill and e‑invoice apply for 3/4 Thread Twill Shirting Fabrics? 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. ### Any common misclassification issue with 3/4 Thread Twill Shirting Fabrics? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade 3/4 Thread Twill Shirting Fabrics? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for 3/4 Thread Twill Shirting Fabrics? 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 3/4 Thread Twill Shirting Fabrics is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for 3/4 Thread Twill Shirting Fabrics; Nil for exempt items if applicable). ### How much GST applies to 3/4 Thread Twill Shirting Fabrics? Under HSN 52094320, 3/4 Thread Twill Shirting Fabrics attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 52094320 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹7 Cr (−18.96% YoY) — 0.0002% of India's total exports - Imports: < ₹1 Crore (+442.86% YoY) — 0.0000% of India's total imports - Trade balance: ₹7 Cr (Surplus); surplus rank #3586 of 12657 HSN codes - Share of Sub-Chapter 5209: 0.17% of its exports; import side 0.16% - Rank within Sub-Chapter 5209: #20 of 76 by export value; import-side #24 ### Key metrics - Export CAGR: -3.80% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6243 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +2,040.63% in FY 2021-22 - Contribution to Sub-Ch. 5209: 0.17% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 52094320 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 | 8.68 | 0.0004% | — | 0.27% | Nil | 0.0000% | — | 0.00% | +8.68 | #5168 | | FY 2019-20 | 7.16 | 0.0003% | −17.51% | 0.22% | < ₹1 Crore | 0.0000% | — | 0.07% | +6.92 | #5425 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −91.06% | 0.02% | < ₹1 Crore | 0.0000% | −91.67% | 0.01% | +0.62 | #8040 | | FY 2021-22 | 13.70 | 0.0004% | +2,040.63% | 0.27% | < ₹1 Crore | 0.0000% | +300.00% | 0.03% | +13.62 | #5076 | | FY 2022-23 | 17.02 | 0.0005% | +24.23% | 0.46% | 3.44 | 0.0001% | +4,200.00% | 1.15% | +13.58 | #4884 | | FY 2023-24 | 8.49 | 0.0002% | −50.12% | 0.25% | < ₹1 Crore | 0.0000% | −97.97% | 0.03% | +8.42 | #5927 | | FY 2024-25 | 6.88 | 0.0002% | −18.96% | 0.17% | < ₹1 Crore | 0.0000% | +442.86% | 0.16% | +6.50 | #6243 | - CAGR (7-year): exports -3.80%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 52094320 export-import analysis ### Export decline: -3.80% CAGR over 7 years India's exports under HSN Code 52094320 have declined at a compound annual rate of -3.80% over 7 fiscal years, falling from ₹8.68 Crore in FY 2018-19 to ₹6.88 Crore in FY 2024-25. ### HSN Code 52094320 ranked #6243 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 52094320 ranks #6243 out of 12657 HSN codes by total export value. Within Sub-Chapter 5209, it ranks #20 of 76. By trade surplus, it ranks #3586 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 52094320 exports The strongest single-year export movement for HSN Code 52094320 was recorded in FY 2021-22, when exports surged by 2,040.63% over the prior year. ### India maintains a trade surplus of ₹6.50 Crore in HSN Code 52094320 goods In FY 2024-25, India's exports of ₹6.88 Cr exceeded imports of ₹0.38 Cr, resulting in a trade surplus of ₹6.50 Crore — ranking #3586 of 12657 by surplus magnitude. ### HSN Code 52094320 contributes 0.17% of Sub-Chapter 5209 exports — ranked #20 Among the 76 HSN codes under Sub-Chapter 5209, HSN Code 52094320 ranks #20 by export value — accounting for 0.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.16% share (rank #24). ## 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 | | #20 | HSN Code 52094320: 3/4 Thread Twill Shirting Fabrics (this hsn code) | ₹7 Cr |