---
title: "5201 HSN Code | HSN Code for Cotton, combed or not in India"
description: "Know more about 5201 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5201 covering Cotton, combed or not."
canonical: "https://busy.in/hsn/sub-chapter-5201/"
---

# HSN Sub-chapter 5201: Cotton, combed or not

Cotton, not carded or combed

Part of [Chapter 52: Cotton](https://busy.in/hsn/chapter-52/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 52010011 | [Bengal deshi cotton](https://busy.in/hsn/hsn-52010011/) |
| 52010012 | [Cotton, not carded or combed – Indian, 20.5 mm & below](https://busy.in/hsn/hsn-52010012/) |
| 52010013 | [Cotton, not carded or combed – Indian, 20.5 mm – 24.5 mm](https://busy.in/hsn/hsn-52010013/) |
| 52010014 | [Cotton, not carded or combed – Indian, 24.5 mm – 28 mm](https://busy.in/hsn/hsn-52010014/) |
| 52010015 | [Cotton, not carded or combed – Indian, 28.5 mm – 34.5 mm](https://busy.in/hsn/hsn-52010015/) |
| 52010019 | [Cotton, not carded or combed – Indian, 34.5 mm+](https://busy.in/hsn/hsn-52010019/) |
| 52010020 | [Cotton, not carded or combed – Other than Indian](https://busy.in/hsn/hsn-52010020/) |
| 52010021 | [Of staple length not exceeding 20.0 mm](https://busy.in/hsn/hsn-52010021/) |
| 52010022 | [Of staple length exceeding 20.0 mm but not exceeding 24.5 mm](https://busy.in/hsn/hsn-52010022/) |
| 52010023 | [Of staple length exceeding 24.5 mm but not exceeding 27.0 mm](https://busy.in/hsn/hsn-52010023/) |
| 52010024 | [Of staple length exceeding 32.0 mm](https://busy.in/hsn/hsn-52010024/) |
| 52010025 | [Bleached Denim Fabric](https://busy.in/hsn/hsn-52010025/) |

## Frequently asked questions

### What products are classified under HSN 5201

It includes Cotton, combed or not

### Is the composition scheme suitable if I mainly trade Cotton, combed or not?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### Does packaging or branding change how GST applies to Cotton, combed or not?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Cotton, combed or not is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### How should I document Cotton, combed or not sent for job work?

Use a delivery challan for sending Cotton, combed or not to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### How are warranty replacements of Cotton, combed or not handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Can reverse charge ever apply to transactions involving Cotton, combed or not?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Cotton, combed or not are forward charge. Check the current notifications for any special cases before deciding.

## India's trade performance: HSN Sub-Chapter 5201 (FY 2024-25)

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

- Exports: ₹5,592 Cr (−30.58% YoY) — 0.1510% of India's total exports
- Imports: ₹10,171 Cr (+112.50% YoY) — 0.1668% of India's total imports
- Trade balance: −₹4,579 Cr (Deficit); surplus rank #1106 of 1233 sub-chapters
- Share of Chapter 52: 10.43% of its exports; import side 84.67%
- Rank within Chapter 52: #3 of 12 by export value; import-side #1

### Key metrics

- Export CAGR: -14.10% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #124 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +83.39% in FY 2020-21
- Contribution to Ch. 52: 10.43% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 5201

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 Ch. 52 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 52 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 13,920.61 | 0.6065% | — | 25.30% | 4,305.41 | 0.1199% | — | 73.79% | +9,615.20 | #24 |
| FY 2019-20 | 7,141.47 | 0.3233% | −48.70% | 17.54% | 9,176.27 | 0.2735% | +113.13% | 85.06% | −2,034.80 | #55 |
| FY 2020-21 | 13,096.97 | 0.6089% | +83.39% | 28.07% | 2,688.43 | 0.0923% | −70.70% | 71.23% | +10,408.54 | #28 |
| FY 2021-22 | 19,835.92 | 0.6321% | +51.45% | 24.66% | 4,017.50 | 0.0879% | +49.44% | 72.94% | +15,818.42 | #27 |
| FY 2022-23 | 5,396.31 | 0.1490% | −72.80% | 11.90% | 11,255.37 | 0.1958% | +180.16% | 82.59% | −5,859.06 | #117 |
| FY 2023-24 | 8,055.75 | 0.2226% | +49.28% | 14.35% | 4,786.07 | 0.0852% | −57.48% | 73.19% | +3,269.68 | #79 |
| FY 2024-25 | 5,592.00 | 0.1510% | −30.58% | 10.43% | 10,170.60 | 0.1668% | +112.50% | 84.67% | −4,578.60 | #124 |

- CAGR (7-year): exports -14.10%/yr, imports 15.40%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 5201 export-import analysis

### Export decline: -14.10% CAGR over 7 years

India's exports under HSN Sub-Chapter 5201 have declined at a compound annual rate of -14.10% over 7 fiscal years, falling from ₹13,920.61 Crore in FY 2018-19 to ₹5,592.00 Crore in FY 2024-25.

### HSN Sub-Chapter 5201 ranked #124 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 5201 ranks #124 out of 1233 sub-chapters by total export value. Within Chapter 52, it ranks #3 of 12. By trade surplus, it ranks #1106 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 5201 exports

The strongest single-year export movement for HSN Sub-Chapter 5201 was recorded in FY 2020-21, when exports surged by 83.39% over the prior year.

### India records a trade deficit of ₹4,578.60 Crore in HSN Sub-Chapter 5201 goods

In FY 2024-25, India's imports of ₹10,170.60 Cr exceeded exports of ₹5,592.00 Cr, resulting in a trade deficit of ₹4,578.60 Crore — ranking #1106 of 1233 by surplus magnitude.

### Import growth of 15.40% CAGR signals rising demand for Cotton, combed or not

India's imports under HSN Sub-Chapter 5201 have grown at 15.40% CAGR, reaching ₹10,170.60 Crore in FY 2024-25.

### HSN Sub-Chapter 5201 contributes 10.43% of Chapter 52 exports — ranked #3

Among the 12 sub-chapters under Chapter 52, HSN Sub-Chapter 5201 ranks #3 by export value — accounting for 10.43% of the chapter's total exports in FY 2024-25. On the import side, it holds 84.67% share (rank #1).

## Related Sub-Chapters in Chapter 52

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 5205: Cotton yarn (more than 85% cotton)](https://busy.in/hsn/sub-chapter-5205/) | ₹28,380 Cr |
| #2 | [HSN Sub-Chapter 5208: Cotton fabrics over 85% cotton](https://busy.in/hsn/sub-chapter-5208/) | ₹9,911 Cr |
| #3 | HSN Sub-Chapter 5201: Cotton, combed or not (this hsn sub-chapter) | ₹5,592 Cr |
| #4 | [HSN Sub-Chapter 5209: Cotton fabrics over 85% cotton](https://busy.in/hsn/sub-chapter-5209/) | ₹4,096 Cr |
| #5 | [HSN Sub-Chapter 5211: Cotton Fabric > 200 g/m²1](https://busy.in/hsn/sub-chapter-5211/) | ₹1,714 Cr |
| #6 | [HSN Sub-Chapter 5206: Cotton yarn (less than 85% cotton)](https://busy.in/hsn/sub-chapter-5206/) | ₹1,613 Cr |
| #7 | [HSN Sub-Chapter 5202: Cotton waste](https://busy.in/hsn/sub-chapter-5202/) | ₹675 Cr |
| #8 | [HSN Sub-Chapter 5210: Cotton Woven Fabrics](https://busy.in/hsn/sub-chapter-5210/) | ₹644 Cr |
| #9 | [HSN Sub-Chapter 5203: Cotton, carded or combed](https://busy.in/hsn/sub-chapter-5203/) | ₹588 Cr |
| #10 | [HSN Sub-Chapter 5212: Other woven fabrics of cotton](https://busy.in/hsn/sub-chapter-5212/) | ₹223 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 5202 | [Cotton waste](https://busy.in/hsn/sub-chapter-5202/) |
| 5203 | [Cotton, carded or combed](https://busy.in/hsn/sub-chapter-5203/) |
| 5204 | [Cotton sewing thread](https://busy.in/hsn/sub-chapter-5204/) |
| 5205 | [Cotton yarn (more than 85% cotton)](https://busy.in/hsn/sub-chapter-5205/) |
| 5206 | [Cotton yarn (less than 85% cotton)](https://busy.in/hsn/sub-chapter-5206/) |
| 5207 | [Cotton yarn for retail](https://busy.in/hsn/sub-chapter-5207/) |
| 5208 | [Cotton fabrics over 85% cotton](https://busy.in/hsn/sub-chapter-5208/) |
| 5209 | [Cotton fabrics over 85% cotton](https://busy.in/hsn/sub-chapter-5209/) |
| 5210 | [Cotton Woven Fabrics](https://busy.in/hsn/sub-chapter-5210/) |
| 5211 | [Cotton Fabric > 200 g/m²1](https://busy.in/hsn/sub-chapter-5211/) |
| 5212 | [Other woven fabrics of cotton](https://busy.in/hsn/sub-chapter-5212/) |