---
title: "5204 HSN Code | HSN Code for Cotton sewing thread in India"
description: "Know more about 5204 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5204 covering Cotton sewing thread."
canonical: "https://busy.in/hsn/sub-chapter-5204/"
---

# HSN Sub-chapter 5204: Cotton sewing thread

Cotton sewing thread, whether or not put up for retail sale

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

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

## HSN codes

| Code | Title |
| --- | --- |
| 52041110 | [Roasted/Salted Cashew Nuts](https://busy.in/hsn/hsn-52041110/) |
| 52041120 | [Cotton Thread, Darning (Non-Retail)](https://busy.in/hsn/hsn-52041120/) |
| 52041130 | [Embroidery Cotton Thread (Non-Retail)](https://busy.in/hsn/hsn-52041130/) |
| 52041140 | [Non-Retail Cotton Sewing Thread (≥85%, With Synthetic)](https://busy.in/hsn/hsn-52041140/) |
| 52041190 | [Cotton Yarns Not for Retail: Over 85% Cotton Weight](https://busy.in/hsn/hsn-52041190/) |
| 52041900 | [Not put up for retail sale : Other](https://busy.in/hsn/hsn-52041900/) |
| 52042010 | [Sewing Thread (Cotton & Synthetic Staple Fibre, Retail)](https://busy.in/hsn/hsn-52042010/) |
| 52042020 | [Put up for retail sale : Cotton thread, darning](https://busy.in/hsn/hsn-52042020/) |
| 52042030 | [Put up for retail sale: Embroidery cotton thread](https://busy.in/hsn/hsn-52042030/) |
| 52042040 | [Cotton Sewing Thread (Non-Synthetic, Retail)](https://busy.in/hsn/hsn-52042040/) |
| 52042090 | [Put Up For Retail Sale \| Other](https://busy.in/hsn/hsn-52042090/) |

## Frequently asked questions

### What products are classified under HSN 5204

It includes Cotton sewing thread

### Can I claim ITC on inputs and services used for 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.

### How do I bill a kit or combo that includes Cotton sewing thread?

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.

### Do spares or accessories of Cotton sewing thread follow the same HSN?

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.

### Any special steps when selling Cotton sewing thread 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 should my invoice and records include for Cotton sewing thread?

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.

### How should I document Cotton sewing thread sent for job work?

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.

## India's trade performance: HSN Sub-Chapter 5204 (FY 2024-25)

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

- Exports: ₹101 Cr (+3.58% YoY) — 0.0027% of India's total exports
- Imports: ₹4 Cr (+28.22% YoY) — 0.0001% of India's total imports
- Trade balance: ₹97 Cr (Surplus); surplus rank #389 of 1233 sub-chapters
- Share of Chapter 52: 0.19% of its exports; import side 0.03%
- Rank within Chapter 52: #11 of 12 by export value; import-side #11

### Key metrics

- Export CAGR: -0.57% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #825 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +26.93% in FY 2021-22
- Contribution to Ch. 52: 0.19% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 5204

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 | 104.26 | 0.0045% | — | 0.19% | 2.78 | 0.0001% | — | 0.05% | +101.48 | #713 |
| FY 2019-20 | 98.60 | 0.0045% | −5.43% | 0.24% | 5.01 | 0.0001% | +80.22% | 0.05% | +93.59 | #724 |
| FY 2020-21 | 118.27 | 0.0055% | +19.95% | 0.25% | 4.80 | 0.0002% | −4.19% | 0.13% | +113.47 | #694 |
| FY 2021-22 | 150.12 | 0.0048% | +26.93% | 0.19% | 5.66 | 0.0001% | +17.92% | 0.10% | +144.46 | #714 |
| FY 2022-23 | 104.57 | 0.0029% | −30.34% | 0.23% | 5.61 | 0.0001% | −0.88% | 0.04% | +98.96 | #798 |
| FY 2023-24 | 97.24 | 0.0027% | −7.01% | 0.17% | 2.87 | 0.0001% | −48.84% | 0.04% | +94.37 | #807 |
| FY 2024-25 | 100.72 | 0.0027% | +3.58% | 0.19% | 3.68 | 0.0001% | +28.22% | 0.03% | +97.04 | #825 |

- CAGR (7-year): exports -0.57%/yr, imports 4.79%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 5204 export-import analysis

### Export decline: -0.57% CAGR over 7 years

India's exports under HSN Sub-Chapter 5204 have declined at a compound annual rate of -0.57% over 7 fiscal years, falling from ₹104.26 Crore in FY 2018-19 to ₹100.72 Crore in FY 2024-25.

### HSN Sub-Chapter 5204 ranked #825 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 5204 ranks #825 out of 1233 sub-chapters by total export value. Within Chapter 52, it ranks #11 of 12. By trade surplus, it ranks #389 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 5204 exports

The strongest single-year export movement for HSN Sub-Chapter 5204 was recorded in FY 2021-22, when exports surged by 26.93% over the prior year.

### India maintains a trade surplus of ₹97.04 Crore in HSN Sub-Chapter 5204 goods

In FY 2024-25, India's exports of ₹100.72 Cr exceeded imports of ₹3.68 Cr, resulting in a trade surplus of ₹97.04 Crore — ranking #389 of 1233 by surplus magnitude.

### Import growth of 4.79% CAGR signals stable import dependency for Cotton sewing thread

India's imports under HSN Sub-Chapter 5204 have grown at 4.79% CAGR, reaching ₹3.68 Crore in FY 2024-25.

### HSN Sub-Chapter 5204 contributes 0.19% of Chapter 52 exports — ranked #11

Among the 12 sub-chapters under Chapter 52, HSN Sub-Chapter 5204 ranks #11 by export value — accounting for 0.19% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #11).

## 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](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 |
| #11 | HSN Sub-Chapter 5204: Cotton sewing thread (this hsn sub-chapter) | ₹101 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/) |
| 5203 | [Cotton, carded or combed](https://busy.in/hsn/sub-chapter-5203/) |
| 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/) |