--- title: "5207 HSN Code | HSN Code for Cotton yarn for retail in India" description: "Know more about 5207 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5207 covering Cotton yarn for retail." canonical: "https://busy.in/hsn/sub-chapter-5207/" --- # HSN Sub-chapter 5207: Cotton yarn for retail Cotton yarn (other than sewing thread) 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 | | --- | --- | | 52071000 | [Cotton – Over 85% by weight](https://busy.in/hsn/hsn-52071000/) | | 52079000 | [Cotton Sewing Thread](https://busy.in/hsn/hsn-52079000/) | ## Frequently asked questions ### What products are classified under HSN 5207 It includes Cotton yarn for retail ### Does packaging or branding change how GST applies to Cotton yarn for retail? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Cotton yarn for retail 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 for retail 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. ### How should I document Cotton yarn for retail sent for job work? Use a delivery challan for sending Cotton yarn for retail 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. ### Do spares or accessories of Cotton yarn for retail 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. ### How do I bill a kit or combo that includes Cotton yarn for retail? 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. ## India's trade performance: HSN Sub-Chapter 5207 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹65 Cr (+49.48% YoY) — 0.0018% of India's total exports - Imports: ₹2 Cr (+60.75% YoY) — 0.0000% of India's total imports - Trade balance: ₹63 Cr (Surplus); surplus rank #422 of 1233 sub-chapters - Share of Chapter 52: 0.12% of its exports; import side 0.01% - Rank within Chapter 52: #12 of 12 by export value; import-side #12 ### Key metrics - Export CAGR: 33.53% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #878 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +201.66% in FY 2023-24 - Contribution to Ch. 52: 0.12% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 5207 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 | 11.48 | 0.0005% | — | 0.02% | 1.09 | 0.0000% | — | 0.02% | +10.39 | #999 | | FY 2019-20 | 8.44 | 0.0004% | −26.48% | 0.02% | 2.06 | 0.0001% | +88.99% | 0.02% | +6.38 | #1010 | | FY 2020-21 | 12.09 | 0.0006% | +43.25% | 0.03% | 3.35 | 0.0001% | +62.62% | 0.09% | +8.74 | #979 | | FY 2021-22 | 10.68 | 0.0003% | −11.66% | 0.01% | 1.81 | 0.0000% | −45.97% | 0.03% | +8.87 | #1017 | | FY 2022-23 | 14.43 | 0.0004% | +35.11% | 0.03% | < ₹1 Crore | 0.0000% | −56.91% | 0.01% | +13.65 | #1011 | | FY 2023-24 | 43.53 | 0.0012% | +201.66% | 0.08% | 1.07 | 0.0000% | +37.18% | 0.02% | +42.46 | #917 | | FY 2024-25 | 65.07 | 0.0018% | +49.48% | 0.12% | 1.72 | 0.0000% | +60.75% | 0.01% | +63.35 | #878 | - CAGR (7-year): exports 33.53%/yr, imports 7.90%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 5207 export-import analysis ### Consistent export growth: 33.53% CAGR over 7 years India's exports under HSN Sub-Chapter 5207 have grown at a compound annual rate of 33.53% over 7 fiscal years, rising from ₹11.48 Crore in FY 2018-19 to ₹65.07 Crore in FY 2024-25. ### HSN Sub-Chapter 5207 ranked #878 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 5207 ranks #878 out of 1233 sub-chapters by total export value. Within Chapter 52, it ranks #12 of 12. By trade surplus, it ranks #422 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 5207 exports The strongest single-year export movement for HSN Sub-Chapter 5207 was recorded in FY 2023-24, when exports surged by 201.66% over the prior year. ### India maintains a trade surplus of ₹63.35 Crore in HSN Sub-Chapter 5207 goods In FY 2024-25, India's exports of ₹65.07 Cr exceeded imports of ₹1.72 Cr, resulting in a trade surplus of ₹63.35 Crore — ranking #422 of 1233 by surplus magnitude. ### Import growth of 7.90% CAGR signals stable import dependency for Cotton yarn for retail India's imports under HSN Sub-Chapter 5207 have grown at 7.90% CAGR, reaching ₹1.72 Crore in FY 2024-25. ### HSN Sub-Chapter 5207 contributes 0.12% of Chapter 52 exports — ranked #12 Among the 12 sub-chapters under Chapter 52, HSN Sub-Chapter 5207 ranks #12 by export value — accounting for 0.12% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #12). ## 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 | | #12 | HSN Sub-Chapter 5207: Cotton yarn for retail (this hsn sub-chapter) | ₹65 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/) | | 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/) | | 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/) |