5205 HSN Code: Cotton yarn (more than 85% cotton)

HSN Sub Chapter 5205 represents Cotton yarn (more than 85% cotton) under GST classification. This code helps businesses identify Cotton yarn (more than 85% cotton) correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 5205, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cotton yarn (more than 85% cotton).

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New GST Rate for HSN Code 5205

GST Rate for Cotton yarn (more than 85% cotton) under HSN Code 5205. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

52

HSN Code

5205

HSN Description

Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 5205

Following tariff HSN codes fall under Cotton yarn (more than 85% cotton).

Tariff HSN

52051110

Description

Single yarn, of uncombed fibres : Measuring 714.29 decitex or more (not exceeding 14 metric number) : Grey

Tariff HSN

52051120

Description

Single yarn, of uncombed fibres : Measuring 714.29 decitex or more (not exceeding 14 metric number) : Bleached

Tariff HSN

52051130

Description

Single yarn, of uncombed fibres : Measuring 714.29 decitex or more (not exceeding 14 metric number) : Dyed

Tariff HSN

52051190

Description

Single yarn, of uncombed fibres : Measuring 714.29 decitex or more (not exceeding 14 metric number) : Other

Tariff HSN

52051210

Description

Single yarn, of uncombed fibres : Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) : Grey

Tariff HSN

52051220

Description

Single yarn, of uncombed fibres : Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) : Bleached

Tariff HSN

52051230

Description

Single yarn, of uncombed fibres : Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) : Dyed

Tariff HSN

52051290

Description

Single yarn, of uncombed fibres : Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) : Other

Tariff HSN

52051310

Description

Single yarn, of uncombed fibres : Measuring less than 232.56 decitex but not less than 192 .31 decitex (exceeding 43 metric number but not exceeding 52 metric number) : Grey

Tariff HSN

52051320

Description

Single yarn, of uncombed fibres : Measuring less than 232.56 decitex but not less than 192 .31 decitex (exceeding 43 metric number but not exceeding 52 metric number) : Bleached

Tariff HSN

52051330

Description

Single yarn, of uncombed fibres : Measuring less than 232.56 decitex but not less than 192 .31 decitex (exceeding 43 metric number but not exceeding 52 metric number) : Dyed

Tariff HSN

52051390

Description

Single yarn, of uncombed fibres : Measuring less than 232.56 decitex but not less than 192 .31 decitex (exceeding 43 metric number but not exceeding 52 metric number) : Other

Tariff HSN

52051410

Description

Single yarn, of uncombed fibres : Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) : Grey

Tariff HSN

52051420

Description

Single yarn, of uncombed fibres : Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) : Bleached

Tariff HSN

52051430

Description

Single yarn, of uncombed fibres : Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) : Dyed

Tariff HSN

52051490

Description

Single yarn, of uncombed fibres : Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) : Other

Tariff HSN

52051510

Description

Single yarn, of uncombed fibres : Measuring less than 125 decitex (exceeding 80 metric number) : Grey

Tariff HSN

52051520

Description

Single yarn, of uncombed fibres : Measuring less than 125 decitex (exceeding 80 metric number) : Bleached

Tariff HSN

52051530

Description

Single yarn, of uncombed fibres : Measuring less than 125 decitex (exceeding 80 metric number) : Dyed

Tariff HSN

52051590

Description

Single yarn, of uncombed fibres : Measuring less than 125 decitex (exceeding 80 metric number) : Other

Tariff HSN

52052110

Description

Single yarn of combed fibres : Measuring 714.29 decitex or more (not exceeding 14 metric number) : Grey

Tariff HSN

52052120

Description

Single yarn of combed fibres : Measuring 714.29 decitex or more (not exceeding 14 metric number) : Bleached

Tariff HSN

52052130

Description

Single yarn of combed fibres : Measuring 714.29 decitex or more (not exceeding 14 metric number) : Dyed

Tariff HSN

52052190

Description

Single yarn of combed fibres : Measuring 714.29 decitex or more (not exceeding 14 metric number) : Other

Tariff HSN

52052210

Description

Single yarn of combed fibres : Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) : Grey

Tariff HSN

52052220

Description

Single yarn of combed fibres : Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) : Bleached

Tariff HSN

52052290

Description

Single yarn of combed fibres : Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) : Other

Tariff HSN

52052310

Description

Single yarn of combed fibres : Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) : Grey

Tariff HSN

52052320

Description

Single yarn of combed fibres : Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) : Bleached

Tariff HSN

52052390

Description

Single yarn of combed fibres : Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) : Other

Tariff HSN

52052410

Description

Single yarn of combed fibres : Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) : Grey

Tariff HSN

52052420

Description

Single yarn of combed fibres : Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) : Bleached

Tariff HSN

52052490

Description

Single yarn of combed fibres : Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) : Other

Tariff HSN

52052610

Description

Single yarn of combed fibres : Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) : Dyed

Tariff HSN

52052620

Description

Single yarn of combed fibres : Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) : Bleached

Tariff HSN

52052690

Description

Single yarn of combed fibres : Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) : Other

Tariff HSN

52052710

Description

Single yarn of combed fibres : Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) : Dyed

Tariff HSN

52052720

Description

Single yarn of combed fibres : Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) : Bleached

Tariff HSN

52052790

Description

Single yarn of combed fibres : Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) : Other

Tariff HSN

52052810

Description

Single yarn of combed fibres : Measuring less than 83.33 decitex (exceeding 120 metric number) : Dyed

Tariff HSN

52052820

Description

Single yarn of combed fibres : Measuring less than 83.33 decitex (exceeding 120 metric number) : Bleached

Tariff HSN

52052890

Description

Single yarn of combed fibres : Measuring less than 83.33 decitex (exceeding 120 metric number) : Other

Tariff HSN

52053110

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) : Grey

Tariff HSN

52053120

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) : Bleached

Tariff HSN

52053130

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) : Dyed

Tariff HSN

52053190

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) : Other

Tariff HSN

52053210

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) : Grey

Tariff HSN

52053220

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) : Bleached

Tariff HSN

52053290

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) : Other

Tariff HSN

52053310

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) : Grey

Tariff HSN

52053320

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) : Bleached

Tariff HSN

52053330

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) : Dyed

Tariff HSN

52053390

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) : Other

Tariff HSN

52053410

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) : Grey

Tariff HSN

52053420

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) : Bleached

Tariff HSN

52053430

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) : Dyed

Tariff HSN

52053490

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) : Other

Tariff HSN

52053510

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) : Grey

Tariff HSN

52053590

Description

Multiple (folded) or cabled yarn, of uncombed fibres : Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) : Other

Tariff HSN

52054110

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) : Grey

Tariff HSN

52054120

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) : Bleached

Tariff HSN

52054130

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) : Dyed

Tariff HSN

52054190

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) : Other

Tariff HSN

52054210

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) : Grey

Tariff HSN

52054290

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) : other

Tariff HSN

52054310

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 232.56 decitex but not less than192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) : Grey

Tariff HSN

52054320

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 232.56 decitex but not less than192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) : Bleached

Tariff HSN

52054390

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 232.56 decitex but not less than192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) : Other

Tariff HSN

52054410

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) : Grey

Tariff HSN

52054420

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) : Bleached

Tariff HSN

52054490

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) : Other

Tariff HSN

52054610

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) : Grey

Tariff HSN

52054620

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) : Bleached

Tariff HSN

52054630

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) : Dyed

Tariff HSN

52054690

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) : other

Tariff HSN

52054710

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) : Grey

Tariff HSN

52054720

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) : Bleached

Tariff HSN

52054730

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) : Dyed

Tariff HSN

52054790

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) : Other

Tariff HSN

52054810

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) : Grey

Tariff HSN

52054820

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) : Bleached

Tariff HSN

52054830

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) : Dyed

Tariff HSN

52054890

Description

Multiple (folded) or cabled yarn, of combed fibres : Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) : Other

India’s Trade Performance — HSN Sub-Chapter 5205 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

₹28,380 Cr

−4.15% vs FY 2023-24

0.7663% of India’s total exports

India’s Imports

FY 2024-25

₹190 Cr

−2.37% vs FY 2023-24

0.0031% of India’s total imports

Trade Balance

FY 2024-25

₹28,191 Cr

Trade Surplus

Surplus rank #9 of 1233 subchapters

% of Chapter 52

FY 2024-25

52.95%

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

Import side: 1.58% of Chapter 52’s imports

Rank Within Chapter 52

FY 2024-25

#1 of 12

Position by export value among subchapters in Chapter 52

Import-side rank: #5 of 12

At a glance

1.11%

Export CAGR

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

#16

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+93.79%

Peak Growth Year

FY 2021-22 · strongest single-year move

52.95%

Contribution to Ch. 52

Share of Chapter 52 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #12

Balance

+26,451.45

Exports

26,560.40 ₹ Cr

1.1571% share

— YoY

48.27% of Ch. 52

Imports

108.95 ₹ Cr

0.0030% share

— YoY

1.87% of Ch. 52

FY 2019-20 Exp. Rank #16

Balance

+19,059.58

Exports

19,148.01 ₹ Cr

0.8669% share

−27.91% YoY

47.03% of Ch. 52

Imports

88.43 ₹ Cr

0.0026% share

−18.83% YoY

0.82% of Ch. 52

FY 2020-21 Exp. Rank #19

Balance

+19,945.56

Exports

20,036.03 ₹ Cr

0.9315% share

+4.64% YoY

42.94% of Ch. 52

Imports

90.47 ₹ Cr

0.0031% share

+2.31% YoY

2.40% of Ch. 52

FY 2021-22 Exp. Rank #12

Balance

+38,717.79

Exports

38,827.28 ₹ Cr

1.2372% share

+93.79% YoY

48.27% of Ch. 52

Imports

109.49 ₹ Cr

0.0024% share

+21.02% YoY

1.99% of Ch. 52

FY 2022-23 Exp. Rank #22

Balance

+19,975.67

Exports

20,522.20 ₹ Cr

0.5668% share

−47.14% YoY

45.25% of Ch. 52

Imports

546.53 ₹ Cr

0.0095% share

+399.16% YoY

4.01% of Ch. 52

FY 2023-24 Exp. Rank #15

Balance

+29,414.91

Exports

29,609.22 ₹ Cr

0.8184% share

+44.28% YoY

52.74% of Ch. 52

Imports

194.31 ₹ Cr

0.0035% share

−64.45% YoY

2.97% of Ch. 52

FY 2024-25 Exp. Rank #16

Balance

+28,190.71

Exports

28,380.41 ₹ Cr

0.7663% share

−4.15% YoY

52.95% of Ch. 52

Imports

189.70 ₹ Cr

0.0031% share

−2.37% YoY

1.58% of Ch. 52

CAGR · 7-Year

Exports

1.11% /yr

Imports

9.68% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 5205 ranks #16 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 5205 and GST compliance.

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.

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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