5204 HSN Code: 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 purposes. With HSN Sub Chapter 5204, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cotton sewing thread.

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New GST Rate for HSN Code 5204

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

52

HSN Code

5204

HSN Description

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

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 5204

Following tariff HSN codes fall under Cotton sewing thread.

Tariff HSN

52041110

Description

Not put up for retail sale : Containing 85% or more by weight of cotton : Cotton thread, sewing,containing any synthetic staple fibre

Tariff HSN

52041120

Description

Not put up for retail sale : Containing 85% or more by weight of cotton : Cotton thread, darning

Tariff HSN

52041130

Description

Not put up for retail sale : Containing 85% or more by weight of cotton : Embroidery cotton thread

Tariff HSN

52041140

Description

Not put up for retail sale : Containing 85% or more by weight of cotton : Cotton sewing thread, not containing any synthetic staple fibre

Tariff HSN

52041190

Description

Not put up for retail sale : Containing 85% or more by weight of cotton : Other

Tariff HSN

52041900

Description

Not put up for retail sale : Other

Tariff HSN

52042010

Description

Put up for retail sale : Cotton thread, sewing, containing any synthetic staple fibre

Tariff HSN

52042020

Description

Put up for retail sale : Cotton thread, darning

Tariff HSN

52042030

Description

Put up for retail sale : Embroidery cotton thread

Tariff HSN

52042040

Description

Put up for retail sale : Cotton sewing thread, not containing any synthetic staple fibre

Tariff HSN

52042090

Description

Put up for retail sale : Other

India’s Trade Performance — HSN Sub-Chapter 5204 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹101 Cr

+3.58% vs FY 2023-24

0.0027% of India’s total exports

India’s Imports

FY 2024-25

₹4 Cr

+28.22% vs FY 2023-24

0.0001% of India’s total imports

Trade Balance

FY 2024-25

₹97 Cr

Trade Surplus

Surplus rank #389 of 1233 subchapters

% of Chapter 52

FY 2024-25

0.19%

Share of Chapter 52’s total exports in FY 2024-25

Import side: 0.03% of Chapter 52’s imports

Rank Within Chapter 52

FY 2024-25

#11 of 12

Position by export value among subchapters in Chapter 52

Import-side rank: #11 of 12

At a glance

−0.57%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#825

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+26.93%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.19%

Contribution to Ch. 52

Share of Chapter 52 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #713

Balance

+101.48

Exports

104.26 ₹ Cr

0.0045% share

— YoY

0.19% of Ch. 52

Imports

2.78 ₹ Cr

0.0001% share

— YoY

0.05% of Ch. 52

FY 2019-20 Exp. Rank #724

Balance

+93.59

Exports

98.60 ₹ Cr

0.0045% share

−5.43% YoY

0.24% of Ch. 52

Imports

5.01 ₹ Cr

0.0001% share

+80.22% YoY

0.05% of Ch. 52

FY 2020-21 Exp. Rank #694

Balance

+113.47

Exports

118.27 ₹ Cr

0.0055% share

+19.95% YoY

0.25% of Ch. 52

Imports

4.80 ₹ Cr

0.0002% share

−4.19% YoY

0.13% of Ch. 52

FY 2021-22 Exp. Rank #714

Balance

+144.46

Exports

150.12 ₹ Cr

0.0048% share

+26.93% YoY

0.19% of Ch. 52

Imports

5.66 ₹ Cr

0.0001% share

+17.92% YoY

0.10% of Ch. 52

FY 2022-23 Exp. Rank #798

Balance

+98.96

Exports

104.57 ₹ Cr

0.0029% share

−30.34% YoY

0.23% of Ch. 52

Imports

5.61 ₹ Cr

0.0001% share

−0.88% YoY

0.04% of Ch. 52

FY 2023-24 Exp. Rank #807

Balance

+94.37

Exports

97.24 ₹ Cr

0.0027% share

−7.01% YoY

0.17% of Ch. 52

Imports

2.87 ₹ Cr

0.0001% share

−48.84% YoY

0.04% of Ch. 52

FY 2024-25 Exp. Rank #825

Balance

+97.04

Exports

100.72 ₹ Cr

0.0027% share

+3.58% YoY

0.19% of Ch. 52

Imports

3.68 ₹ Cr

0.0001% share

+28.22% YoY

0.03% of Ch. 52

CAGR · 7-Year

Exports

−0.57% /yr

Imports

4.79% /yr

Consistently Surplus
Chapter 52 total

reference, FY 2024-25

Export

₹53,602.90 Cr

Import

₹12,011.65 Cr

Trade Balance

+41,591.25

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 5204 ranks #825 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 5204 and GST compliance.

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.

Important Disclaimer

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.

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