5206 HSN Code: Cotton yarn (less than 85% cotton)

HSN Sub Chapter 5206 represents Cotton yarn (less than 85% cotton) under GST classification. This code helps businesses identify Cotton yarn (less than 85% cotton) correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 5206, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cotton yarn (less than 85% cotton).

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New GST Rate for HSN Code 5206

GST Rate for Cotton yarn (less than 85% cotton) under HSN Code 5206. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

52

HSN Code

5206

HSN Description

Cotton yarn (other than sewing thread), containing less than 85% 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 5206

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

Tariff HSN

52061100

Description

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

Tariff HSN

52061200

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)

Tariff HSN

52061300

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)

Tariff HSN

52061400

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)

Tariff HSN

52061500

Description

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

Tariff HSN

52062100

Description

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

Tariff HSN

52062200

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)

Tariff HSN

52062300

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)

Tariff HSN

52062400

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)

Tariff HSN

52062500

Description

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

Tariff HSN

52063100

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)

Tariff HSN

52063200

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)

Tariff HSN

52063300

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)

Tariff HSN

52063400

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)

Tariff HSN

52063500

Description

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

Tariff HSN

52064100

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)

Tariff HSN

52064200

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)

Tariff HSN

52064300

Description

Multiple (folded) or cabled yarn, of combed 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)

Tariff HSN

52064400

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)

Tariff HSN

52064500

Description

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

India’s Trade Performance — HSN Sub-Chapter 5206 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

₹1,613 Cr

−1.92% vs FY 2023-24

0.0436% of India’s total exports

India’s Imports

FY 2024-25

₹22 Cr

−7.94% vs FY 2023-24

0.0004% of India’s total imports

Trade Balance

FY 2024-25

₹1,591 Cr

Trade Surplus

Surplus rank #150 of 1233 subchapters

% of Chapter 52

FY 2024-25

3.01%

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

Import side: 0.18% of Chapter 52’s imports

Rank Within Chapter 52

FY 2024-25

#6 of 12

Position by export value among subchapters in Chapter 52

Import-side rank: #9 of 12

At a glance

17.33%

Export CAGR

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

#306

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+260.87%

Peak Growth Year

FY 2021-22 · strongest single-year move

3.01%

Contribution to Ch. 52

Share of Chapter 52 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Sub-Chapter 5206

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 #384

Balance

+581.04

Exports

618.36 ₹ Cr

0.0269% share

— YoY

1.12% of Ch. 52

Imports

37.32 ₹ Cr

0.0010% share

— YoY

0.64% of Ch. 52

FY 2019-20 Exp. Rank #446

Balance

+382.92

Exports

421.49 ₹ Cr

0.0191% share

−31.84% YoY

1.04% of Ch. 52

Imports

38.57 ₹ Cr

0.0011% share

+3.35% YoY

0.36% of Ch. 52

FY 2020-21 Exp. Rank #394

Balance

+567.63

Exports

594.48 ₹ Cr

0.0276% share

+41.04% YoY

1.27% of Ch. 52

Imports

26.85 ₹ Cr

0.0009% share

−30.39% YoY

0.71% of Ch. 52

FY 2021-22 Exp. Rank #211

Balance

+2,116.80

Exports

2,145.29 ₹ Cr

0.0684% share

+260.87% YoY

2.67% of Ch. 52

Imports

28.49 ₹ Cr

0.0006% share

+6.11% YoY

0.52% of Ch. 52

FY 2022-23 Exp. Rank #302

Balance

+1,470.49

Exports

1,520.16 ₹ Cr

0.0420% share

−29.14% YoY

3.35% of Ch. 52

Imports

49.67 ₹ Cr

0.0009% share

+74.34% YoY

0.36% of Ch. 52

FY 2023-24 Exp. Rank #284

Balance

+1,621.16

Exports

1,644.72 ₹ Cr

0.0455% share

+8.19% YoY

2.93% of Ch. 52

Imports

23.56 ₹ Cr

0.0004% share

−52.57% YoY

0.36% of Ch. 52

FY 2024-25 Exp. Rank #306

Balance

+1,591.48

Exports

1,613.17 ₹ Cr

0.0436% share

−1.92% YoY

3.01% of Ch. 52

Imports

21.69 ₹ Cr

0.0004% share

−7.94% YoY

0.18% of Ch. 52

CAGR · 7-Year

Exports

17.33% /yr

Imports

−8.65% /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 5206 Export-Import Analysis

Consistent Export Growth: 17.33% CAGR Over 7 Years

India's exports under HSN Sub-Chapter 5206 have grown at a compound annual rate of 17.33% over 7 fiscal years, rising from ₹618.36 Crore in FY 2018-19 to ₹1,613.17 Crore in FY 2024-25.

HSN Sub-Chapter 5206 Ranked #306 Among All 1233 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 5206 ranks #306 out of 1233 subchapters by total export value. Within Chapter 52, it ranks #6 of 12. By trade surplus, it ranks #150 of 1233.

FY 2021-22 Was the Strongest Growth Year for HSN Sub-Chapter 5206 Exports

The strongest single-year export movement for HSN Sub-Chapter 5206 was recorded in FY 2021-22, when exports surged by 260.87% over the prior year.

India Maintains a Trade Surplus of ₹1,591.48 Crore in HSN Sub-Chapter 5206 Goods

In FY 2024-25, India's exports of ₹1,613.17 Cr exceeded imports of ₹21.69 Cr, resulting in a trade surplus of ₹1,591.48 Crore — ranking #150 of 1233 by surplus magnitude.

Import Growth of −8.65% CAGR Signals Stable Import Dependency for Cotton yarn (less than 85% cotton)

India's imports under HSN Sub-Chapter 5206 have grown at −8.65% CAGR, reaching ₹21.69 Crore in FY 2024-25.

HSN Sub-Chapter 5206 Contributes 3.01% of Chapter 52 Exports — Ranked #6

Among the 12 subchapters under Chapter 52, HSN Sub-Chapter 5206 ranks #6 by export value — accounting for 3.01% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.18% share (rank #9).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 5206 and GST compliance.

What products are classified under HSN 5206

It includes Cotton yarn (less than 85% cotton)

How should I document Cotton yarn (less than 85% cotton) sent for job work?

Use a delivery challan for sending Cotton yarn (less than 85% cotton) 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.

Is the composition scheme suitable if I mainly trade Cotton yarn (less than 85% cotton)?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

Does MRP, weight or pack size change GST treatment for Cotton yarn (less than 85% cotton)?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

Does packaging or branding change how GST applies to Cotton yarn (less than 85% cotton)?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Cotton yarn (less than 85% cotton) is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

How are warranty replacements of Cotton yarn (less 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.

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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