--- title: "HSN Code for Cotton mixed yarn | HSN 55103090 GST Rate" description: "Find HSN and GST Rates for 55103090 related to Cotton mixed yarn with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-55103090/" --- # HSN Code 55103090: Cotton mixed yarn - [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/) - [Chapter 55: Man-made staple fibres](https://busy.in/hsn/chapter-55/) - [Sub-chapter 5510: Artificial staple fibre yarn](https://busy.in/hsn/sub-chapter-5510/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other yarn, mixed mainly or solely with cotton : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 55103090 ? It includes Other yarn : Acetate rayon spun yarn ### Do e‑way bill and e‑invoice apply for Cotton mixed yarn? 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 Cotton mixed yarn? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Cotton mixed yarn? Under HSN 55103090, Cotton mixed yarn attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Cotton mixed yarn? 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 Cotton mixed yarn? 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 Cotton mixed yarn is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton mixed yarn; Nil for exempt items if applicable). ## India's trade performance: HSN Code 55103090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹85 Cr (+80.60% YoY) — 0.0023% of India's total exports - Imports: ₹2 Cr (+766.67% YoY) — 0.0000% of India's total imports - Trade balance: ₹83 Cr (Surplus); surplus rank #1746 of 12657 HSN codes - Share of Sub-Chapter 5510: 9.89% of its exports; import side 0.57% - Rank within Sub-Chapter 5510: #4 of 16 by export value; import-side #6 ### Key metrics - Export CAGR: -4.51% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2890 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +80.60% in FY 2024-25 - Contribution to Sub-Ch. 5510: 9.89% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 55103090 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. 5510 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5510 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 111.99 | 0.0049% | — | 15.27% | < ₹1 Crore | 0.0000% | — | 0.20% | +111.09 | #1893 | | FY 2019-20 | 52.24 | 0.0024% | −53.35% | 6.87% | 1.38 | 0.0000% | +53.33% | 0.15% | +50.86 | #2815 | | FY 2020-21 | 55.99 | 0.0026% | +7.18% | 8.72% | < ₹1 Crore | 0.0000% | −84.06% | 0.02% | +55.77 | #2770 | | FY 2021-22 | 61.31 | 0.0020% | +9.50% | 5.76% | < ₹1 Crore | 0.0000% | +309.09% | 0.07% | +60.41 | #3080 | | FY 2022-23 | 57.59 | 0.0016% | −6.07% | 7.09% | 1.73 | 0.0000% | +92.22% | 0.12% | +55.86 | #3287 | | FY 2023-24 | 47.02 | 0.0013% | −18.35% | 5.61% | < ₹1 Crore | 0.0000% | −84.39% | 0.02% | +46.75 | #3620 | | FY 2024-25 | 84.92 | 0.0023% | +80.60% | 9.89% | 2.34 | 0.0000% | +766.67% | 0.57% | +82.58 | #2890 | - CAGR (7-year): exports -4.51%/yr, imports 17.26%/yr (consistently Surplus) ## Key trade insights: HSN Code 55103090 export-import analysis ### Export decline: -4.51% CAGR over 7 years India's exports under HSN Code 55103090 have declined at a compound annual rate of -4.51% over 7 fiscal years, falling from ₹111.99 Crore in FY 2018-19 to ₹84.92 Crore in FY 2024-25. ### HSN Code 55103090 ranked #2890 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 55103090 ranks #2890 out of 12657 HSN codes by total export value. Within Sub-Chapter 5510, it ranks #4 of 16. By trade surplus, it ranks #1746 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 55103090 exports The strongest single-year export movement for HSN Code 55103090 was recorded in FY 2024-25, when exports surged by 80.60% over the prior year. ### India maintains a trade surplus of ₹82.58 Crore in HSN Code 55103090 goods In FY 2024-25, India's exports of ₹84.92 Cr exceeded imports of ₹2.34 Cr, resulting in a trade surplus of ₹82.58 Crore — ranking #1746 of 12657 by surplus magnitude. ### Import growth of 17.26% CAGR signals rising demand for Cotton mixed yarn India's imports under HSN Code 55103090 have grown at 17.26% CAGR, reaching ₹2.34 Crore in FY 2024-25. ### HSN Code 55103090 contributes 9.89% of Sub-Chapter 5510 exports — ranked #4 Among the 16 HSN codes under Sub-Chapter 5510, HSN Code 55103090 ranks #4 by export value — accounting for 9.89% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.57% share (rank #6). ## Related HSN Codes in Sub-Chapter 5510 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 55101110: Viscose rayon spun yarn](https://busy.in/hsn/hsn-55101110/) | ₹408 Cr | | #2 | [HSN Code 55101210: Viscose Rayon Multiple Yarn](https://busy.in/hsn/hsn-55101210/) | ₹194 Cr | | #3 | [HSN Code 55103010: Viscose Rayon Spun Yarn Mixed Mainly or Solely with Cotton](https://busy.in/hsn/hsn-55103010/) | ₹131 Cr | | #4 | HSN Code 55103090: Cotton mixed yarn (this hsn code) | ₹85 Cr | | #5 | [HSN Code 55109010: Other yarn : Viscose rayon spun yarn](https://busy.in/hsn/hsn-55109010/) | ₹16 Cr | | #6 | [HSN Code 55109090: Other Yarn \| Other](https://busy.in/hsn/hsn-55109090/) | ₹11 Cr | | #7 | [HSN Code 55101190: Other Spun Yarn (≥85% Artificial Staple Fibres, Single)](https://busy.in/hsn/hsn-55101190/) | ₹6 Cr | | #8 | [HSN Code 55101290: Artificial staple fibres, multiple or cabled yarn](https://busy.in/hsn/hsn-55101290/) | ₹4 Cr | | #9 | [HSN Code 55102010: Viscose Rayon Spun Yarn (Mixed Wool/Hair)](https://busy.in/hsn/hsn-55102010/) | ₹3 Cr | | #10 | [HSN Code 55102090: Wool or Fine Animal Hair Yarns: Other Types](https://busy.in/hsn/hsn-55102090/) | < ₹1 Crore |