--- title: "5203 HSN Code | HSN Code for Cotton, carded or combed in India" description: "Know more about 5203 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5203 covering Cotton, carded or combed." canonical: "https://busy.in/hsn/sub-chapter-5203/" --- # HSN Sub-chapter 5203: Cotton, carded or combed Cotton, 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 | | --- | --- | | 52030000 | [Cotton, Carded or Combed](https://busy.in/hsn/hsn-52030000/) | ## Frequently asked questions ### What products are classified under HSN 5203 It includes Cotton, carded or combed ### Can reverse charge ever apply to transactions involving Cotton, carded or combed? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Cotton, carded or combed are forward charge. Check the current notifications for any special cases before deciding. ### Is the composition scheme suitable if I mainly trade Cotton, carded or combed? 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 MRP, weight or pack size change GST treatment for Cotton, carded or combed? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### Any import/export nuance for Cotton, carded or combed? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ### Does packaging or branding change how GST applies to Cotton, carded or combed? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Cotton, carded or combed 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. ## India's trade performance: HSN Sub-Chapter 5203 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹588 Cr (+19.96% YoY) — 0.0159% of India's total exports - Imports: ₹9 Cr (−10.33% YoY) — 0.0001% of India's total imports - Trade balance: ₹579 Cr (Surplus); surplus rank #245 of 1233 sub-chapters - Share of Chapter 52: 1.10% of its exports; import side 0.07% - Rank within Chapter 52: #9 of 12 by export value; import-side #10 ### Key metrics - Export CAGR: 64.78% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #503 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +203.02% in FY 2020-21 - Contribution to Ch. 52: 1.10% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 5203 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 | 29.36 | 0.0013% | — | 0.05% | 5.20 | 0.0001% | — | 0.09% | +24.16 | #904 | | FY 2019-20 | 54.91 | 0.0025% | +87.02% | 0.13% | 3.29 | 0.0001% | −36.73% | 0.03% | +51.62 | #826 | | FY 2020-21 | 166.39 | 0.0077% | +203.02% | 0.36% | 5.14 | 0.0002% | +56.23% | 0.14% | +161.25 | #638 | | FY 2021-22 | 446.26 | 0.0142% | +168.20% | 0.55% | 4.70 | 0.0001% | −8.56% | 0.09% | +441.56 | #502 | | FY 2022-23 | 358.06 | 0.0099% | −19.76% | 0.79% | 10.01 | 0.0002% | +112.98% | 0.07% | +348.05 | #586 | | FY 2023-24 | 489.90 | 0.0135% | +36.82% | 0.87% | 9.97 | 0.0002% | −0.40% | 0.15% | +479.93 | #527 | | FY 2024-25 | 587.68 | 0.0159% | +19.96% | 1.10% | 8.94 | 0.0001% | −10.33% | 0.07% | +578.74 | #503 | - CAGR (7-year): exports 64.78%/yr, imports 9.45%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 5203 export-import analysis ### Consistent export growth: 64.78% CAGR over 7 years India's exports under HSN Sub-Chapter 5203 have grown at a compound annual rate of 64.78% over 7 fiscal years, rising from ₹29.36 Crore in FY 2018-19 to ₹587.68 Crore in FY 2024-25. ### HSN Sub-Chapter 5203 ranked #503 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 5203 ranks #503 out of 1233 sub-chapters by total export value. Within Chapter 52, it ranks #9 of 12. By trade surplus, it ranks #245 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 5203 exports The strongest single-year export movement for HSN Sub-Chapter 5203 was recorded in FY 2020-21, when exports surged by 203.02% over the prior year. ### India maintains a trade surplus of ₹578.74 Crore in HSN Sub-Chapter 5203 goods In FY 2024-25, India's exports of ₹587.68 Cr exceeded imports of ₹8.94 Cr, resulting in a trade surplus of ₹578.74 Crore — ranking #245 of 1233 by surplus magnitude. ### Import growth of 9.45% CAGR signals stable import dependency for Cotton, carded or combed India's imports under HSN Sub-Chapter 5203 have grown at 9.45% CAGR, reaching ₹8.94 Crore in FY 2024-25. ### HSN Sub-Chapter 5203 contributes 1.10% of Chapter 52 exports — ranked #9 Among the 12 sub-chapters under Chapter 52, HSN Sub-Chapter 5203 ranks #9 by export value — accounting for 1.10% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.07% share (rank #10). ## 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](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 (this hsn sub-chapter) | ₹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/) | | 5202 | [Cotton waste](https://busy.in/hsn/sub-chapter-5202/) | | 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/) |