---
title: "5208 HSN Code | HSN Code for Cotton fabrics over 85% cotton in India"
description: "Know more about 5208 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5208 covering Cotton fabrics over 85% cotton."
canonical: "https://busy.in/hsn/sub-chapter-5208/"
---

# HSN Sub-chapter 5208: Cotton fabrics over 85% cotton

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2

Part of [Chapter 52: Cotton](https://busy.in/hsn/chapter-52/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 52081110 | [Unbleached dhoti fabric](https://busy.in/hsn/hsn-52081110/) |
| 52081120 | [Unbleached saree fabric](https://busy.in/hsn/hsn-52081120/) |
| 52081130 | [Unbleached Cotton Fabrics: Plain Weave, ≤ 100 g/m² for Shirting](https://busy.in/hsn/hsn-52081130/) |
| 52081140 | [Unbleached casement fabric](https://busy.in/hsn/hsn-52081140/) |
| 52081190 | [Plain weave: ≤ 100 g/m²](https://busy.in/hsn/hsn-52081190/) |
| 52081210 | [Unbleached plain weave: Dhoti](https://busy.in/hsn/hsn-52081210/) |
| 52081220 | [Unbleached plain weave: Saree](https://busy.in/hsn/hsn-52081220/) |
| 52081230 | [Unbleached: Plain weave, weighing more than 100 g/m2: Shirting fabrics](https://busy.in/hsn/hsn-52081230/) |
| 52081240 | [Casement fabric](https://busy.in/hsn/hsn-52081240/) |
| 52081250 | [Unbleached sheeting (>100 g/m2): Raw Sheeting](https://busy.in/hsn/hsn-52081250/) |
| 52081260 | [Unbleached plain weave: Voils](https://busy.in/hsn/hsn-52081260/) |
| 52081290 | [Unbleached plain weave fabric](https://busy.in/hsn/hsn-52081290/) |
| 52081310 | [Shirting Fabrics (Unbleached Twill)](https://busy.in/hsn/hsn-52081310/) |
| 52081320 | [Unbleached 3 or 4-Thread Twill: Dobby Fabrics](https://busy.in/hsn/hsn-52081320/) |
| 52081390 | [Unbleached : 3-thread or 4-thread twill, including cross twill : Other](https://busy.in/hsn/hsn-52081390/) |
| 52081910 | [Dedsuti fabrics](https://busy.in/hsn/hsn-52081910/) |
| 52081990 | [Unbleached \| Other Fabrics](https://busy.in/hsn/hsn-52081990/) |
| 52082110 | [Bleached dhoti: Plain weave, 100 g/m2 max](https://busy.in/hsn/hsn-52082110/) |
| 52082120 | [Bleached saree: Plain weave, 100 g/m2 max](https://busy.in/hsn/hsn-52082120/) |
| 52082130 | [Bleached plain weave Casement](https://busy.in/hsn/hsn-52082130/) |
| 52082140 | [Bleached Shirting Fabrics (Weighing ≤100 g/m²)](https://busy.in/hsn/hsn-52082140/) |
| 52082150 | [Bleached Cambrics (Weighing ≤100 g/m²)](https://busy.in/hsn/hsn-52082150/) |
| 52082160 | [Bleached Mulls (Weighing ≤100 g/m²)](https://busy.in/hsn/hsn-52082160/) |
| 52082170 | [Bleached Muslin (Weighing ≤100 g/m²)](https://busy.in/hsn/hsn-52082170/) |
| 52082180 | [Bleached Voils (Weighing ≤100 g/m²)](https://busy.in/hsn/hsn-52082180/) |
| 52082190 | [Bleached plain weave ≤ 100 g/m²: Other](https://busy.in/hsn/hsn-52082190/) |
| 52082210 | [Dhoti, plain weave](https://busy.in/hsn/hsn-52082210/) |
| 52082220 | [Saree, plain weave](https://busy.in/hsn/hsn-52082220/) |
| 52082230 | [Bleached cotton shirting fabrics](https://busy.in/hsn/hsn-52082230/) |
| 52082240 | [Casement fabric](https://busy.in/hsn/hsn-52082240/) |
| 52082250 | [Bleached Cambrics (Weighing >100 g/m²)](https://busy.in/hsn/hsn-52082250/) |
| 52082260 | [Bleached Long Cloth (>100 g/m²)](https://busy.in/hsn/hsn-52082260/) |
| 52082270 | [Bleached Sheeting (>100 g/m²)](https://busy.in/hsn/hsn-52082270/) |
| 52082280 | [Bleached Voiles (>100 g/m², Non-Leno)](https://busy.in/hsn/hsn-52082280/) |
| 52082290 | [Bleached plain weave, over 100 g/m2](https://busy.in/hsn/hsn-52082290/) |
| 52082310 | [Shirting Fabrics (Twilled)](https://busy.in/hsn/hsn-52082310/) |
| 52082320 | [Parmatta Fabrics (Twilled)](https://busy.in/hsn/hsn-52082320/) |
| 52082330 | [Shirting Fabrics (Twilled)](https://busy.in/hsn/hsn-52082330/) |
| 52082390 | [Bleached 3-thread or 4-thread twill](https://busy.in/hsn/hsn-52082390/) |
| 52082910 | [Dhoti and saree, zari bordered](https://busy.in/hsn/hsn-52082910/) |
| 52082920 | [Other Fabrics (Dedsuti, etc.)](https://busy.in/hsn/hsn-52082920/) |
| 52082990 | [Bleached Other Fabrics](https://busy.in/hsn/hsn-52082990/) |
| 52083110 | [Dyed plain weave, lungi](https://busy.in/hsn/hsn-52083110/) |
| 52083121 | [Dyed: Handloom sarees](https://busy.in/hsn/hsn-52083121/) |
| 52083129 | [Dyed sarees, plain weave](https://busy.in/hsn/hsn-52083129/) |
| 52083130 | [Dyed: Shirting material](https://busy.in/hsn/hsn-52083130/) |
| 52083140 | [Casement: Dyed plain weave](https://busy.in/hsn/hsn-52083140/) |
| 52083150 | [Dyed: Lightweight cambrics](https://busy.in/hsn/hsn-52083150/) |
| 52083160 | [Dyed: Mull fabric](https://busy.in/hsn/hsn-52083160/) |
| 52083170 | [Dyed: Muslin and lawn](https://busy.in/hsn/hsn-52083170/) |
| 52083180 | [Dyed Voiles (≤100 g/m², Non-Leno)](https://busy.in/hsn/hsn-52083180/) |
| 52083190 | [Dyed plain weave, not more than 100 g/m2](https://busy.in/hsn/hsn-52083190/) |
| 52083210 | [Dyed plain weave: Lungi](https://busy.in/hsn/hsn-52083210/) |
| 52083220 | [Dyed plain weave: Saree](https://busy.in/hsn/hsn-52083220/) |
| 52083230 | [Dyed shirting fabrics, plain weave](https://busy.in/hsn/hsn-52083230/) |
| 52083240 | [Casement, plain weave](https://busy.in/hsn/hsn-52083240/) |
| 52083250 | [Dyed: Bedticking fabric](https://busy.in/hsn/hsn-52083250/) |
| 52083260 | [Dyed: Cambrics and longcloth](https://busy.in/hsn/hsn-52083260/) |
| 52083270 | [Dyed: Coating fabric](https://busy.in/hsn/hsn-52083270/) |
| 52083280 | [Dyed: Upholstery fabric](https://busy.in/hsn/hsn-52083280/) |
| 52083290 | [Dyed plain weave fabric](https://busy.in/hsn/hsn-52083290/) |
| 52083310 | [Dyed shirting fabrics (3-4 thread twill)](https://busy.in/hsn/hsn-52083310/) |
| 52083320 | [Dyed Coating (3/4 Thread Twill)](https://busy.in/hsn/hsn-52083320/) |
| 52083330 | [Dyed Shirting (3/4 Thread Twill)](https://busy.in/hsn/hsn-52083330/) |
| 52083390 | [Dyed twill fabrics](https://busy.in/hsn/hsn-52083390/) |
| 52083910 | [Dyed: Zari bordered sarees](https://busy.in/hsn/hsn-52083910/) |
| 52083990 | [Dyed: Specialty fabrics](https://busy.in/hsn/hsn-52083990/) |
| 52084110 | [Bleeding Madras (≤100 g/m², Different Colour Yarn)](https://busy.in/hsn/hsn-52084110/) |
| 52084120 | [Printed Shirting Fabrics](https://busy.in/hsn/hsn-52084120/) |
| 52084121 | [Handloom Sarees (≤100 g/m², Different Colour Yarn)](https://busy.in/hsn/hsn-52084121/) |
| 52084129 | [Other Sarees (≤100 g/m², Different Colour Yarn)](https://busy.in/hsn/hsn-52084129/) |
| 52084130 | [Shirting Fabrics (≤100 g/m², Different Colour Yarn)](https://busy.in/hsn/hsn-52084130/) |
| 52084140 | [Domestic Bed Ticking (≤100 g/m², Different Colour Yarn)](https://busy.in/hsn/hsn-52084140/) |
| 52084150 | [Plain Weave Furnishing Fabrics (≤100 g/m2)](https://busy.in/hsn/hsn-52084150/) |
| 52084190 | [Other Plain Weave (≤100 g/m², Different Colour Yarn)](https://busy.in/hsn/hsn-52084190/) |
| 52084210 | [Bleeding Madras (>100 g/m², Different Colour Yarn)](https://busy.in/hsn/hsn-52084210/) |
| 52084220 | [Multicolored Yarn Plain Weave Sarees: Over 100 g/m²](https://busy.in/hsn/hsn-52084220/) |
| 52084230 | [Shirting Fabrics (>100 g/m², Different Colour Yarn)](https://busy.in/hsn/hsn-52084230/) |
| 52084240 | [Casement (>100 g/m², Different Colour Yarn)](https://busy.in/hsn/hsn-52084240/) |
| 52084250 | [Domestic Bed Ticking (>100 g/m², Different Colour Yarn)](https://busy.in/hsn/hsn-52084250/) |
| 52084260 | [Plain Weave Furnishing Fabrics (>100 g/m2)](https://busy.in/hsn/hsn-52084260/) |
| 52084290 | [Multicolored Yarn Plain Weave Fabrics: Over 100 g/m²](https://busy.in/hsn/hsn-52084290/) |
| 52084310 | [Bleeding Madras (3/4 Thread Twill)](https://busy.in/hsn/hsn-52084310/) |
| 52084320 | [Cotton Weaving Yarn, Grey](https://busy.in/hsn/hsn-52084320/) |
| 52084330 | [Other Cotton Weaving Yarns](https://busy.in/hsn/hsn-52084330/) |
| 52084340 | [Flannelette (Different Coloured Yarns, 3/4 Thread Twill)](https://busy.in/hsn/hsn-52084340/) |
| 52084390 | [Other 3/4 Thread Twill (Different Colour Yarn)](https://busy.in/hsn/hsn-52084390/) |
| 52084910 | [Zari bordered sarees](https://busy.in/hsn/hsn-52084910/) |
| 52084921 | [Handloom Real Madras Handkerchiefs](https://busy.in/hsn/hsn-52084921/) |
| 52084929 | [Multicolored Yarn Fabrics: Real Madras Handkerchiefs: Other](https://busy.in/hsn/hsn-52084929/) |
| 52084990 | [Other fabrics](https://busy.in/hsn/hsn-52084990/) |
| 52085110 | [Printed plain weave fabric: Lungi](https://busy.in/hsn/hsn-52085110/) |
| 52085120 | [Printed plain weave fabric: Saree](https://busy.in/hsn/hsn-52085120/) |
| 52085130 | [Printed Shirting Fabrics: Plain Weave ≤ 100 g/m²](https://busy.in/hsn/hsn-52085130/) |
| 52085140 | [Printed casement: plain weave](https://busy.in/hsn/hsn-52085140/) |
| 52085150 | [Printed Cambrics (≤100 g/m²)](https://busy.in/hsn/hsn-52085150/) |
| 52085160 | [Printed Mull (≤100 g/m²)](https://busy.in/hsn/hsn-52085160/) |
| 52085170 | [Carded/Combed Yarn Muslin (≤100 g/m2)](https://busy.in/hsn/hsn-52085170/) |
| 52085180 | [Printed Voiles (≤100 g/m²)](https://busy.in/hsn/hsn-52085180/) |
| 52085190 | [Plain weave, printed fabric: Other](https://busy.in/hsn/hsn-52085190/) |
| 52085210 | [Printed lungi, plain weave, >100g/m²](https://busy.in/hsn/hsn-52085210/) |
| 52085220 | [Printed saree, plain weave, >100g/m²](https://busy.in/hsn/hsn-52085220/) |
| 52085230 | [Printed shirting fabrics](https://busy.in/hsn/hsn-52085230/) |
| 52085240 | [Printed textiles: Casement (>100 g/m2)](https://busy.in/hsn/hsn-52085240/) |
| 52085250 | [Printed Cambrics (>100 g/m²)](https://busy.in/hsn/hsn-52085250/) |
| 52085260 | [Printed Mull (>100 g/m²)](https://busy.in/hsn/hsn-52085260/) |
| 52085270 | [Carded/Combed Yarn Muslin (>100 g/m2)](https://busy.in/hsn/hsn-52085270/) |
| 52085280 | [Printed Voiles (>100 g/m²)](https://busy.in/hsn/hsn-52085280/) |
| 52085290 | [Printed plain weave](https://busy.in/hsn/hsn-52085290/) |
| 52085310 | [Printed Bedticking Fabrics](https://busy.in/hsn/hsn-52085310/) |
| 52085320 | [Other Printed Cotton Fabrics](https://busy.in/hsn/hsn-52085320/) |
| 52085390 | [Unbleached Shirting Fabrics Cotton Blend](https://busy.in/hsn/hsn-52085390/) |
| 52085910 | [Printed : Other fabrics : Zari bordered sarees](https://busy.in/hsn/hsn-52085910/) |
| 52085920 | [Printed Fabrics\| Sarees, Handloom](https://busy.in/hsn/hsn-52085920/) |
| 52085990 | [Printed \| Other Fabrics](https://busy.in/hsn/hsn-52085990/) |

## Frequently asked questions

### What products are classified under HSN 5208

It includes Cotton fabrics over 85% cotton

### Do spares or accessories of Cotton fabrics over 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.

### How are warranty replacements of Cotton fabrics over 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.

### What should my invoice and records include for Cotton fabrics over 85% cotton?

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.

### If I repair and return Cotton fabrics over 85% cotton, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### Does MRP, weight or pack size change GST treatment for Cotton fabrics over 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.

## India's trade performance: HSN Sub-Chapter 5208 (FY 2024-25)

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

- Exports: ₹9,911 Cr (−1.55% YoY) — 0.2676% of India's total exports
- Imports: ₹819 Cr (+6.59% YoY) — 0.0134% of India's total imports
- Trade balance: ₹9,092 Cr (Surplus); surplus rank #34 of 1233 sub-chapters
- Share of Chapter 52: 18.49% of its exports; import side 6.82%
- Rank within Chapter 52: #2 of 12 by export value; import-side #2

### Key metrics

- Export CAGR: 3.96% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #64 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +37.94% in FY 2021-22
- Contribution to Ch. 52: 18.49% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 5208

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 | 7,849.87 | 0.3420% | — | 14.27% | 609.08 | 0.0170% | — | 10.44% | +7,240.79 | #46 |
| FY 2019-20 | 7,750.73 | 0.3509% | −1.26% | 19.04% | 654.74 | 0.0195% | +7.50% | 6.07% | +7,095.99 | #44 |
| FY 2020-21 | 7,173.65 | 0.3335% | −7.45% | 15.37% | 405.50 | 0.0139% | −38.07% | 10.74% | +6,768.15 | #48 |
| FY 2021-22 | 9,895.62 | 0.3153% | +37.94% | 12.30% | 606.58 | 0.0133% | +49.59% | 11.01% | +9,289.04 | #51 |
| FY 2022-23 | 10,505.75 | 0.2902% | +6.17% | 23.16% | 838.91 | 0.0146% | +38.30% | 6.16% | +9,666.84 | #49 |
| FY 2023-24 | 10,067.31 | 0.2782% | −4.17% | 17.93% | 768.60 | 0.0137% | −8.38% | 11.75% | +9,298.71 | #58 |
| FY 2024-25 | 9,911.24 | 0.2676% | −1.55% | 18.49% | 819.27 | 0.0134% | +6.59% | 6.82% | +9,091.97 | #64 |

- CAGR (7-year): exports 3.96%/yr, imports 5.07%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 5208 export-import analysis

### Consistent export growth: 3.96% CAGR over 7 years

India's exports under HSN Sub-Chapter 5208 have grown at a compound annual rate of 3.96% over 7 fiscal years, rising from ₹7,849.87 Crore in FY 2018-19 to ₹9,911.24 Crore in FY 2024-25.

### HSN Sub-Chapter 5208 ranked #64 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 5208 ranks #64 out of 1233 sub-chapters by total export value. Within Chapter 52, it ranks #2 of 12. By trade surplus, it ranks #34 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 5208 exports

The strongest single-year export movement for HSN Sub-Chapter 5208 was recorded in FY 2021-22, when exports surged by 37.94% over the prior year.

### India maintains a trade surplus of ₹9,091.97 Crore in HSN Sub-Chapter 5208 goods

In FY 2024-25, India's exports of ₹9,911.24 Cr exceeded imports of ₹819.27 Cr, resulting in a trade surplus of ₹9,091.97 Crore — ranking #34 of 1233 by surplus magnitude.

### Import growth of 5.07% CAGR signals stable import dependency for Cotton fabrics over 85% cotton

India's imports under HSN Sub-Chapter 5208 have grown at 5.07% CAGR, reaching ₹819.27 Crore in FY 2024-25.

### HSN Sub-Chapter 5208 contributes 18.49% of Chapter 52 exports — ranked #2

Among the 12 sub-chapters under Chapter 52, HSN Sub-Chapter 5208 ranks #2 by export value — accounting for 18.49% of the chapter's total exports in FY 2024-25. On the import side, it holds 6.82% share (rank #2).

## 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 (this hsn sub-chapter) | ₹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/) |
| 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/) |
| 5207 | [Cotton yarn for retail](https://busy.in/hsn/sub-chapter-5207/) |
| 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/) |