---
title: "5205 HSN Code | HSN Code for Cotton yarn (more than 85% cotton) in India"
description: "Know more about 5205 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5205 covering Cotton yarn (more than 85% cotton)."
canonical: "https://busy.in/hsn/sub-chapter-5205/"
---

# HSN Sub-chapter 5205: Cotton yarn (more than 85% cotton)

Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, 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 |
| --- | --- |
| 52051110 | [Grey Uncombed Single Cotton Yarn ≤14 Nm](https://busy.in/hsn/hsn-52051110/) |
| 52051120 | [Bleached Single Yarn (≥714.29 decitex)](https://busy.in/hsn/hsn-52051120/) |
| 52051130 | [Uncombed Cotton Yarn Other than Grey](https://busy.in/hsn/hsn-52051130/) |
| 52051190 | [Other Uncombed Single Cotton Yarn](https://busy.in/hsn/hsn-52051190/) |
| 52051210 | [Dyed Uncombed Yarn (14 < Nm <= 43)](https://busy.in/hsn/hsn-52051210/) |
| 52051220 | [Uncombed Yarn (43 < Nm <= 52)](https://busy.in/hsn/hsn-52051220/) |
| 52051230 | [Bleached Uncombed Yarn (14 < Nm <= 43)](https://busy.in/hsn/hsn-52051230/) |
| 52051290 | [Grey Uncombed Yarn (14 < Nm <= 43)](https://busy.in/hsn/hsn-52051290/) |
| 52051310 | [Dyed Uncombed Yarn (43 < Nm <= 52)](https://busy.in/hsn/hsn-52051310/) |
| 52051320 | [Uncombed Yarn (52 < Nm <= 80)](https://busy.in/hsn/hsn-52051320/) |
| 52051330 | [Bleached Uncombed Yarn (43 < Nm <= 52)](https://busy.in/hsn/hsn-52051330/) |
| 52051390 | [Grey Uncombed Yarn (43 < Nm <= 52)](https://busy.in/hsn/hsn-52051390/) |
| 52051410 | [Dyed Uncombed Yarn (52 < Nm <= 80)](https://busy.in/hsn/hsn-52051410/) |
| 52051420 | [Combed Yarn (14 < Nm <= 43)](https://busy.in/hsn/hsn-52051420/) |
| 52051430 | [Bleached Uncombed Yarn (52 < Nm <= 80)](https://busy.in/hsn/hsn-52051430/) |
| 52051490 | [Grey Uncombed Yarn (52 < Nm <= 80)](https://busy.in/hsn/hsn-52051490/) |
| 52051510 | [Cotton Yarn Multiple (Folded) ≤14 Nm](https://busy.in/hsn/hsn-52051510/) |
| 52051520 | [Cotton Yarn Multiple (Folded) Other than Grey](https://busy.in/hsn/hsn-52051520/) |
| 52051530 | [Other Multiple (Folded) Cotton Yarn](https://busy.in/hsn/hsn-52051530/) |
| 52051590 | [Other Folded Cotton Yarn](https://busy.in/hsn/hsn-52051590/) |
| 52052110 | [Cotton Yarn Multiple (Cabled) ≤14 Nm](https://busy.in/hsn/hsn-52052110/) |
| 52052120 | [Cotton Yarn Multiple (Cabled) Non-Grey](https://busy.in/hsn/hsn-52052120/) |
| 52052130 | [Other Multiple (Cabled) Cotton Yarn](https://busy.in/hsn/hsn-52052130/) |
| 52052190 | [Other Cabled Cotton Yarn](https://busy.in/hsn/hsn-52052190/) |
| 52052210 | [Bleached Combed Yarn (14 < Nm <= 43)](https://busy.in/hsn/hsn-52052210/) |
| 52052220 | [Combed Yarn (43 < Nm <= 52)](https://busy.in/hsn/hsn-52052220/) |
| 52052290 | [Grey Combed Yarn (14 < Nm <= 43)](https://busy.in/hsn/hsn-52052290/) |
| 52052310 | [Bleached Combed Yarn (43 < Nm <= 52)](https://busy.in/hsn/hsn-52052310/) |
| 52052320 | [Other Combed Yarn (52 < Nm <= 80)](https://busy.in/hsn/hsn-52052320/) |
| 52052390 | [Grey Combed Yarn (43 < Nm <= 52)](https://busy.in/hsn/hsn-52052390/) |
| 52052410 | [Bleached Combed Yarn (52 < Nm <= 80)](https://busy.in/hsn/hsn-52052410/) |
| 52052420 | [Other Combed Yarn (80 < Nm <= 94)](https://busy.in/hsn/hsn-52052420/) |
| 52052490 | [Grey Combed Yarn (52 < Nm <= 80)](https://busy.in/hsn/hsn-52052490/) |
| 52052610 | [Bleached Combed Yarn (80 < Nm <= 94)](https://busy.in/hsn/hsn-52052610/) |
| 52052620 | [Other Combed Yarn (94 < Nm <= 120)](https://busy.in/hsn/hsn-52052620/) |
| 52052690 | [Dyed Combed Yarn (80 < Nm <= 94)](https://busy.in/hsn/hsn-52052690/) |
| 52052710 | [Bleached Combed Yarn (94 < Nm <= 120)](https://busy.in/hsn/hsn-52052710/) |
| 52052720 | [Yarn Spun from Noil Silk](https://busy.in/hsn/hsn-52052720/) |
| 52052790 | [Dyed Combed Yarn (94 < Nm <= 120)](https://busy.in/hsn/hsn-52052790/) |
| 52052810 | [Cotton Yarn Mixed Mainly with Man-Made Fibres (Grey)](https://busy.in/hsn/hsn-52052810/) |
| 52052820 | [Cotton Yarn Mixed Mainly with Man-Made Fibres (Non-Grey)](https://busy.in/hsn/hsn-52052820/) |
| 52052890 | [Other Cotton Yarns Mixed Mainly with Man-Made Fibres](https://busy.in/hsn/hsn-52052890/) |
| 52053110 | [Uncombed Yarn (≥ 714.29 dtex), Grey](https://busy.in/hsn/hsn-52053110/) |
| 52053120 | [Uncombed Cotton Yarn (>=714.29 dtex, Bleached)](https://busy.in/hsn/hsn-52053120/) |
| 52053130 | [Uncombed Yarn (≥ 714.29 dtex), Dyed](https://busy.in/hsn/hsn-52053130/) |
| 52053190 | [Uncombed Cotton Yarn (>=714.29 dtex, Other)](https://busy.in/hsn/hsn-52053190/) |
| 52053210 | [Uncombed Cotton Yarn (232.56-714.29 dtex, Grey)](https://busy.in/hsn/hsn-52053210/) |
| 52053220 | [Uncombed Cotton Yarn (232.56-714.29 dtex, Bleached)](https://busy.in/hsn/hsn-52053220/) |
| 52053290 | [Uncombed Cotton Yarn (232.56-714.29 dtex, Other)](https://busy.in/hsn/hsn-52053290/) |
| 52053310 | [Uncombed Cotton Yarn (192.31-232.56 dtex, Grey)](https://busy.in/hsn/hsn-52053310/) |
| 52053320 | [Uncombed Cotton Yarn (192.31-232.56 dtex, Bleached)](https://busy.in/hsn/hsn-52053320/) |
| 52053330 | [Dyed Multiple/Cabled Yarn (43-52 Metric Number)](https://busy.in/hsn/hsn-52053330/) |
| 52053390 | [Uncombed Cotton Yarn (192.31-232.56 dtex, Other)](https://busy.in/hsn/hsn-52053390/) |
| 52053410 | [Uncombed Cotton Yarn (125-192.31 dtex, Grey)](https://busy.in/hsn/hsn-52053410/) |
| 52053420 | [Uncombed Cotton Yarn (125-192.31 dtex, Bleached)](https://busy.in/hsn/hsn-52053420/) |
| 52053430 | [Uncombed Cotton Yarn (125-192.31 dtex, Dyed)](https://busy.in/hsn/hsn-52053430/) |
| 52053490 | [Uncombed Cotton Yarn (125-192.31 dtex, Other)](https://busy.in/hsn/hsn-52053490/) |
| 52053510 | [Uncombed Yarn (< 125 dtex), Grey](https://busy.in/hsn/hsn-52053510/) |
| 52053590 | [Uncombed Yarn (< 125 dtex), Other](https://busy.in/hsn/hsn-52053590/) |
| 52054110 | [Combed Yarn (≥ 714.29 dtex), Grey](https://busy.in/hsn/hsn-52054110/) |
| 52054120 | [Other Locust Bean/Guar Thickeners](https://busy.in/hsn/hsn-52054120/) |
| 52054130 | [Combed Yarn (≥ 714.29 dtex), Dyed](https://busy.in/hsn/hsn-52054130/) |
| 52054190 | [Combed Yarn (≥ 714.29 dtex), Other](https://busy.in/hsn/hsn-52054190/) |
| 52054210 | [Combed Cotton Yarn (232.56-714.29 dtex, Grey)](https://busy.in/hsn/hsn-52054210/) |
| 52054290 | [Combed Cotton Yarn (232.56-714.29 dtex, Other)](https://busy.in/hsn/hsn-52054290/) |
| 52054310 | [Combed Cotton Yarn (<232.56 dtex, Grey)](https://busy.in/hsn/hsn-52054310/) |
| 52054320 | [Combed Cotton Yarn (<232.56 dtex, Bleached)](https://busy.in/hsn/hsn-52054320/) |
| 52054390 | [Combed Cotton Yarn (<232.56 dtex, Other)](https://busy.in/hsn/hsn-52054390/) |
| 52054410 | [Combed Cotton Yarn (125-192.31 dtex, Bleached)](https://busy.in/hsn/hsn-52054410/) |
| 52054420 | [Combed Cotton Yarn (106.38-125 dtex, Other)](https://busy.in/hsn/hsn-52054420/) |
| 52054490 | [Combed Cotton Yarn (125-192.31 dtex, Grey)](https://busy.in/hsn/hsn-52054490/) |
| 52054610 | [Combed Cotton Yarn (106.38-125 dtex, Dyed)](https://busy.in/hsn/hsn-52054610/) |
| 52054620 | [Combed Cotton Yarn (83.33-106.38 dtex, Other)](https://busy.in/hsn/hsn-52054620/) |
| 52054630 | [Combed Cotton Yarn (106.38-125 dtex, Bleached)](https://busy.in/hsn/hsn-52054630/) |
| 52054690 | [Combed Cotton Yarn (106.38-125 dtex, Grey)](https://busy.in/hsn/hsn-52054690/) |
| 52054710 | [Combed Cotton Yarn (83.33-106.38 dtex, Dyed)](https://busy.in/hsn/hsn-52054710/) |
| 52054720 | [Combed Cotton Yarn (>=714.29 dtex, Bleached)](https://busy.in/hsn/hsn-52054720/) |
| 52054730 | [Combed Cotton Yarn (83.33-106.38 dtex, Bleached)](https://busy.in/hsn/hsn-52054730/) |
| 52054790 | [Combed Cotton Yarn (83.33-106.38 dtex, Grey)](https://busy.in/hsn/hsn-52054790/) |
| 52054810 | [Combed Yarn (< 83.33 dtex), Grey](https://busy.in/hsn/hsn-52054810/) |
| 52054820 | [Combed Yarn (< 83.33 dtex), Bleached](https://busy.in/hsn/hsn-52054820/) |
| 52054830 | [Combed Yarn (< 83.33 dtex), Dyed](https://busy.in/hsn/hsn-52054830/) |
| 52054890 | [Combed Yarn (< 83.33 dtex), Other](https://busy.in/hsn/hsn-52054890/) |

## Frequently asked questions

### What products are classified under HSN 5205

It includes Cotton yarn (more than 85% cotton)

### How do I bill a kit or combo that includes Cotton yarn (more than 85% cotton)?

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.

### What are the e‑way bill and e‑invoice points while moving Cotton yarn (more than 85% cotton)?

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.

### Can I claim ITC on inputs and services used for Cotton yarn (more than 85% cotton)?

If your outward supply of Cotton yarn (more than 85% cotton) 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 are warranty replacements of Cotton yarn (more than 85% cotton) handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Do spares or accessories of Cotton yarn (more than 85% cotton) 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.

## India's trade performance: HSN Sub-Chapter 5205 (FY 2024-25)

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

- Exports: ₹28,380 Cr (−4.15% YoY) — 0.7663% of India's total exports
- Imports: ₹190 Cr (−2.37% YoY) — 0.0031% of India's total imports
- Trade balance: ₹28,191 Cr (Surplus); surplus rank #9 of 1233 sub-chapters
- Share of Chapter 52: 52.95% of its exports; import side 1.58%
- Rank within Chapter 52: #1 of 12 by export value; import-side #5

### Key metrics

- Export CAGR: 1.11% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #16 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +93.79% in FY 2021-22
- Contribution to Ch. 52: 52.95% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 5205

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 | 26,560.40 | 1.1571% | — | 48.27% | 108.95 | 0.0030% | — | 1.87% | +26,451.45 | #12 |
| FY 2019-20 | 19,148.01 | 0.8669% | −27.91% | 47.03% | 88.43 | 0.0026% | −18.83% | 0.82% | +19,059.58 | #16 |
| FY 2020-21 | 20,036.03 | 0.9315% | +4.64% | 42.94% | 90.47 | 0.0031% | +2.31% | 2.40% | +19,945.56 | #19 |
| FY 2021-22 | 38,827.28 | 1.2372% | +93.79% | 48.27% | 109.49 | 0.0024% | +21.02% | 1.99% | +38,717.79 | #12 |
| FY 2022-23 | 20,522.20 | 0.5668% | −47.14% | 45.25% | 546.53 | 0.0095% | +399.16% | 4.01% | +19,975.67 | #22 |
| FY 2023-24 | 29,609.22 | 0.8184% | +44.28% | 52.74% | 194.31 | 0.0035% | −64.45% | 2.97% | +29,414.91 | #15 |
| FY 2024-25 | 28,380.41 | 0.7663% | −4.15% | 52.95% | 189.70 | 0.0031% | −2.37% | 1.58% | +28,190.71 | #16 |

- CAGR (7-year): exports 1.11%/yr, imports 9.68%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 5205 export-import analysis

### Consistent export growth: 1.11% CAGR over 7 years

India's exports under HSN Sub-Chapter 5205 have grown at a compound annual rate of 1.11% over 7 fiscal years, rising from ₹26,560.40 Crore in FY 2018-19 to ₹28,380.41 Crore in FY 2024-25.

### HSN Sub-Chapter 5205 ranked #16 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 5205 ranks #16 out of 1233 sub-chapters by total export value. Within Chapter 52, it ranks #1 of 12. By trade surplus, it ranks #9 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 5205 exports

The strongest single-year export movement for HSN Sub-Chapter 5205 was recorded in FY 2021-22, when exports surged by 93.79% over the prior year.

### India maintains a trade surplus of ₹28,190.71 Crore in HSN Sub-Chapter 5205 goods

In FY 2024-25, India's exports of ₹28,380.41 Cr exceeded imports of ₹189.70 Cr, resulting in a trade surplus of ₹28,190.71 Crore — ranking #9 of 1233 by surplus magnitude.

### Import growth of 9.68% CAGR signals stable import dependency for Cotton yarn (more than 85% cotton)

India's imports under HSN Sub-Chapter 5205 have grown at 9.68% CAGR, reaching ₹189.70 Crore in FY 2024-25.

### HSN Sub-Chapter 5205 contributes 52.95% of Chapter 52 exports — ranked #1

Among the 12 sub-chapters under Chapter 52, HSN Sub-Chapter 5205 ranks #1 by export value — accounting for 52.95% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.58% share (rank #5).

## 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) (this hsn sub-chapter) | ₹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 |

## 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/) |
| 5204 | [Cotton sewing thread](https://busy.in/hsn/sub-chapter-5204/) |
| 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/) |