--- title: "5202 HSN Code | HSN Code for Cotton waste in India" description: "Know more about 5202 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5202 covering Cotton waste." canonical: "https://busy.in/hsn/sub-chapter-5202/" --- # HSN Sub-chapter 5202: Cotton waste Cotton waste (including yarn waste and garnetted stock) Part of [Chapter 52: Cotton](https://busy.in/hsn/chapter-52/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 52021000 | [Yarn Waste (Including Thread Waste)](https://busy.in/hsn/hsn-52021000/) | | 52029100 | [Other \| Garnetted Stock](https://busy.in/hsn/hsn-52029100/) | | 52029900 | [Cotton Waste and Garnetted Stock](https://busy.in/hsn/hsn-52029900/) | ## Frequently asked questions ### What products are classified under HSN 5202 It includes Cotton waste ### Any special steps when selling Cotton waste through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ### What misclassification mistakes happen with Cotton waste? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ### Can reverse charge ever apply to transactions involving Cotton waste? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Cotton waste are forward charge. Check the current notifications for any special cases before deciding. ### What are the e‑way bill and e‑invoice points while moving Cotton waste? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### What should my invoice and records include for Cotton waste? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ## India's trade performance: HSN Sub-Chapter 5202 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹675 Cr (−4.16% YoY) — 0.0182% of India's total exports - Imports: ₹147 Cr (−3.00% YoY) — 0.0024% of India's total imports - Trade balance: ₹528 Cr (Surplus); surplus rank #255 of 1233 sub-chapters - Share of Chapter 52: 1.26% of its exports; import side 1.22% - Rank within Chapter 52: #7 of 12 by export value; import-side #6 ### Key metrics - Export CAGR: -0.07% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #466 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +105.45% in FY 2020-21 - Contribution to Ch. 52: 1.26% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 5202 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 | 677.58 | 0.0295% | — | 1.23% | 72.79 | 0.0020% | — | 1.25% | +604.79 | #368 | | FY 2019-20 | 343.15 | 0.0155% | −49.36% | 0.84% | 191.65 | 0.0057% | +163.29% | 1.78% | +151.50 | #494 | | FY 2020-21 | 705.01 | 0.0328% | +105.45% | 1.51% | 167.63 | 0.0058% | −12.53% | 4.44% | +537.38 | #368 | | FY 2021-22 | 724.86 | 0.0231% | +2.82% | 0.90% | 147.25 | 0.0032% | −12.16% | 2.67% | +577.61 | #407 | | FY 2022-23 | 463.98 | 0.0128% | −35.99% | 1.02% | 241.01 | 0.0042% | +63.67% | 1.77% | +222.97 | #524 | | FY 2023-24 | 704.10 | 0.0195% | +51.75% | 1.25% | 151.08 | 0.0027% | −37.31% | 2.31% | +553.02 | #444 | | FY 2024-25 | 674.82 | 0.0182% | −4.16% | 1.26% | 146.55 | 0.0024% | −3.00% | 1.22% | +528.27 | #466 | - CAGR (7-year): exports -0.07%/yr, imports 12.37%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 5202 export-import analysis ### Export decline: -0.07% CAGR over 7 years India's exports under HSN Sub-Chapter 5202 have declined at a compound annual rate of -0.07% over 7 fiscal years, falling from ₹677.58 Crore in FY 2018-19 to ₹674.82 Crore in FY 2024-25. ### HSN Sub-Chapter 5202 ranked #466 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 5202 ranks #466 out of 1233 sub-chapters by total export value. Within Chapter 52, it ranks #7 of 12. By trade surplus, it ranks #255 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 5202 exports The strongest single-year export movement for HSN Sub-Chapter 5202 was recorded in FY 2020-21, when exports surged by 105.45% over the prior year. ### India maintains a trade surplus of ₹528.27 Crore in HSN Sub-Chapter 5202 goods In FY 2024-25, India's exports of ₹674.82 Cr exceeded imports of ₹146.55 Cr, resulting in a trade surplus of ₹528.27 Crore — ranking #255 of 1233 by surplus magnitude. ### Import growth of 12.37% CAGR signals rising demand for Cotton waste India's imports under HSN Sub-Chapter 5202 have grown at 12.37% CAGR, reaching ₹146.55 Crore in FY 2024-25. ### HSN Sub-Chapter 5202 contributes 1.26% of Chapter 52 exports — ranked #7 Among the 12 sub-chapters under Chapter 52, HSN Sub-Chapter 5202 ranks #7 by export value — accounting for 1.26% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.22% share (rank #6). ## 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](https://busy.in/hsn/sub-chapter-5201/) | ₹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 (this hsn sub-chapter) | ₹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 | | --- | --- | | 5201 | [Cotton, combed or not](https://busy.in/hsn/sub-chapter-5201/) | | 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/) |