What products are classified under HSN 5204
It includes Cotton sewing thread
HSN Sub Chapter 5204 represents Cotton sewing thread under GST classification. This code helps businesses identify Cotton sewing thread correctly for billing, taxation, and trade. With HSN Sub Chapter 5204, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cotton sewing thread.
GST Rate for Cotton sewing thread under HSN Code 5204. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 52 | 5204 | Cotton sewing thread, whether or not put up for retail sale | 5% | 5% |
Chapter: 52
Description: Cotton sewing thread, whether or not put up for retail sale
Following Tariff HSN code falls under Cotton sewing thread:
| Tariff HSN | Description |
|---|---|
| Not put up for retail sale : Containing 85% or more by weight of cotton : Cotton thread, sewing,containing any synthetic staple fibre | |
| Not put up for retail sale : Containing 85% or more by weight of cotton : Cotton thread, darning | |
| Not put up for retail sale : Containing 85% or more by weight of cotton : Embroidery cotton thread | |
| Not put up for retail sale : Containing 85% or more by weight of cotton : Cotton sewing thread, not containing any synthetic staple fibre | |
| Not put up for retail sale : Containing 85% or more by weight of cotton : Other | |
| Not put up for retail sale : Other | |
| Put up for retail sale : Cotton thread, sewing, containing any synthetic staple fibre | |
| Put up for retail sale : Cotton thread, darning | |
| Put up for retail sale : Embroidery cotton thread | |
| Put up for retail sale : Cotton sewing thread, not containing any synthetic staple fibre | |
| Put up for retail sale : Other |
Not put up for retail sale : Containing 85% or more by weight of cotton : Cotton thread, sewing,containing any synthetic staple fibre
Not put up for retail sale : Containing 85% or more by weight of cotton : Cotton thread, darning
Not put up for retail sale : Containing 85% or more by weight of cotton : Embroidery cotton thread
Not put up for retail sale : Containing 85% or more by weight of cotton : Cotton sewing thread, not containing any synthetic staple fibre
Not put up for retail sale : Containing 85% or more by weight of cotton : Other
Not put up for retail sale : Other
Put up for retail sale : Cotton thread, sewing, containing any synthetic staple fibre
Put up for retail sale : Cotton thread, darning
Put up for retail sale : Embroidery cotton thread
Put up for retail sale : Cotton sewing thread, not containing any synthetic staple fibre
Put up for retail sale : Other
It includes Cotton sewing thread
If your outward supply of Cotton sewing thread is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
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.
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.
Use a delivery challan for sending Cotton sewing thread 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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.