HSN Codes chevron_right Section 11 chevron_right Chapter 52 chevron_right Sub Chapter 5209

5209 HSN Code: Cotton fabrics over 85% cotton

HSN Sub Chapter 5209 represents Cotton fabrics over 85% cotton under GST classification. This code helps businesses identify Cotton fabrics over 85% cotton correctly for billing, taxation, and trade. With HSN Sub Chapter 5209, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cotton fabrics over 85% cotton.

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New GST Rate for HSN Code 5209

GST Rate for Cotton fabrics over 85% cotton under HSN Code 5209. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
52 5209 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 5% 5%

Chapter: 52

Description: Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN Codes under HSN Sub Chapter 5209

Following Tariff HSN code falls under Cotton fabrics over 85% cotton:

Tariff HSN Description
Unbleached : Plain weave : Handloom : Dhoti
Unbleached : Plain weave : Handloom :Saree
Unbleached : Plain weave : Handloom : Casement
Unbleached : Plain weave : Handloom : Sheeting (takia, leopard cloth and other than furnishing)
Unbleached : Plain weave : Handloom : Other
Unbleached : Plain weave : Other
Unbleached : 3-thread or 4-thread twill, including cross twill : Saree
Unbleached : 3-thread or 4-thread twill, including cross twill : Shirting fabrics
Unbleached : 3-thread or 4-thread twill, including cross twill : Furnishing fabrics (excluding pile and chenille fabrics)
Unbleached : 3-thread or 4-thread twill, including cross twill : Seersucker
Unbleached : 3-thread or 4-thread twill, including cross twill : Canvas, including duck – carded or combed yarn
Unbleached : 3-thread or 4-thread twill, including cross twill : Flannelette
Unbleached : 3-thread or 4-thread twill, including cross twill : Shetting (takia, leopard cloth)
Unbleached : 3-thread or 4-thread twill, including cross twill : Other
Unbleached : Other fabrics
Bleached : Plain weave : Saree
Bleached : Plain weave : Shirting fabrics
Bleached : Plain weave : Furnishing fabrics (excluding pile and chenille fabrics)
Bleached : Plain weave : Seersucker
Bleached : Plain weave : Canvas (including duck) of carded or combed yarn
Bleached : Plain weave : Dhoti
Bleached : Plain weave : Flannellete
Bleached : Plain weave : Sheeting( takia, leopardcloth)
Bleached : Plain weave : Other
Bleached : 3-thread or 4-thread twill, including cross twill : Shirting fabrics
Bleached : 3-thread or 4-thread twill, including cross twill : Furnishing fabrics (excluding pile and chenille fabrics)
Bleached : 3-thread or 4-thread twill, including cross twill : Drill
Bleached : 3-thread or 4-thread twill, including cross twill : Other
Bleached : Other fabrics : Dhoti and saree, zari bordered
Bleached : Other fabrics : Dedsuti, dosuti fabrics, ceretonnes and osamburge
Bleached : Other fabrics : Other
Dyed :Plain weave : Lungi
Dyed :Plain weave : Saree
Dyed :Plain weave : Shirting fabrics
Dyed :Plain weave : Furnishing fabrics(excluding pile and chenille fabrics)
Dyed :Plain weave : Seersucker
Dyed :Plain weave : Bedticking, domestic(other than hand dyed)
Dyed :Plain weave : Canvas (including duck), of carded or
Dyed :Plain weave : Flannellete
Dyed :Plain weave : Other
Dyed : 3-thread or 4-thread twill, including cross twill : Shirting fabrics
Dyed : 3-thread or 4-thread twill, including cross twill : Furnishing fabrics(excluding pile and chenille fabrics)
Dyed : 3-thread or 4-thread twill, including cross twill : Drill
Dyed : 3-thread or 4-thread twill, including cross twill : Other
Dyed : Other fabrics :Zari bordered sarees
Dyed : Other fabrics : Other
Of yarns of different colours : Plain weave : Bleeding Madras
Of yarns of different colours : Plain weave : Saree
Of yarns of different colours : Plain weave : Shirting fabrics
Of yarns of different colours : Plain weave : Furnishing fabrics (excluding pile and chenille fabrics)
Of yarns of different colours : Plain weave : Seersucker
Of yarns of different colours : Plain weave : Bedticking, domestic (other than hand dyed)
Of yarns of different colours : Plain weave : Flannelette
Of yarns of different colours : Plain weave : Other
Of yarns of different colours : Denim
Of yarns of different colours : Other fabrics of 3-thread or 4-thread twill, including cross twill : Bleeding Madras
Of yarns of different colours : Other fabrics of 3-thread or 4-thread twill, including cross twill : Shirting fabrics
Of yarns of different colours : Other fabrics of 3-thread or 4-thread twill, including cross twill : Furnishing fabrics (excluding pile and chenille fabrics)
Of yarns of different colours : Other fabrics of 3-thread or 4-thread twill, including cross twill : Coating (including suiting)
Of yarns of different colours : Other fabrics of 3-thread or 4-thread twill, including cross twill : Other
Of yarns of different colours : Other fabrics : Zari bordered sari
Of yarns of different colours : Other fabrics : Other
Printed : Plain weave : Lungis : Of Handloom
Printed : Plain weave : Lungis : Other
Printed : Plain weave : Saree
Printed : Plain weave : Shirting fabrics
Printed : Plain weave : Furnishing fabrics (excluding pile and chenille fabrics)
Printed : Plain weave : Seersucker
Printed : Plain weave : Bedticking, domestic
Printed : Plain weave : Flannelette
Printed : Plain weave : Other
Printed : 3-thread or 4-thread twill, including cross twill : Shirting fabrics
Printed : 3-thread or 4-thread twill, including cross twill : Furnishing fabrics (excluding pile and chenille fabrics)
Printed : 3-thread or 4-thread twill, including cross twill : Other
Printed : Other fabrics : Zari bordered saree
Printed : Other fabrics : Other

Unbleached : Plain weave : Handloom : Dhoti

Unbleached : Plain weave : Handloom :Saree

Unbleached : Plain weave : Handloom : Casement

Unbleached : Plain weave : Handloom : Sheeting (takia, leopard cloth and other than furnishing)

Unbleached : Plain weave : Handloom : Other

Unbleached : Plain weave : Other

Unbleached : 3-thread or 4-thread twill, including cross twill : Saree

Unbleached : 3-thread or 4-thread twill, including cross twill : Shirting fabrics

Unbleached : 3-thread or 4-thread twill, including cross twill : Furnishing fabrics (excluding pile and chenille fabrics)

Unbleached : 3-thread or 4-thread twill, including cross twill : Seersucker

Unbleached : 3-thread or 4-thread twill, including cross twill : Canvas, including duck – carded or combed yarn

Unbleached : 3-thread or 4-thread twill, including cross twill : Flannelette

Unbleached : 3-thread or 4-thread twill, including cross twill : Shetting (takia, leopard cloth)

Unbleached : 3-thread or 4-thread twill, including cross twill : Other

Unbleached : Other fabrics

Bleached : Plain weave : Saree

Bleached : Plain weave : Shirting fabrics

Bleached : Plain weave : Furnishing fabrics (excluding pile and chenille fabrics)

Bleached : Plain weave : Seersucker

Bleached : Plain weave : Canvas (including duck) of carded or combed yarn

Bleached : Plain weave : Dhoti

Bleached : Plain weave : Flannellete

Bleached : Plain weave : Sheeting( takia, leopardcloth)

Bleached : Plain weave : Other

Bleached : 3-thread or 4-thread twill, including cross twill : Shirting fabrics

Bleached : 3-thread or 4-thread twill, including cross twill : Furnishing fabrics (excluding pile and chenille fabrics)

Bleached : 3-thread or 4-thread twill, including cross twill : Drill

Bleached : 3-thread or 4-thread twill, including cross twill : Other

Bleached : Other fabrics : Dhoti and saree, zari bordered

Bleached : Other fabrics : Dedsuti, dosuti fabrics, ceretonnes and osamburge

Bleached : Other fabrics : Other

Dyed :Plain weave : Lungi

Dyed :Plain weave : Saree

Dyed :Plain weave : Shirting fabrics

Dyed :Plain weave : Furnishing fabrics(excluding pile and chenille fabrics)

Dyed :Plain weave : Seersucker

Dyed :Plain weave : Bedticking, domestic(other than hand dyed)

Dyed :Plain weave : Canvas (including duck), of carded or

Dyed :Plain weave : Flannellete

Dyed :Plain weave : Other

Dyed : 3-thread or 4-thread twill, including cross twill : Shirting fabrics

Dyed : 3-thread or 4-thread twill, including cross twill : Furnishing fabrics(excluding pile and chenille fabrics)

Dyed : 3-thread or 4-thread twill, including cross twill : Drill

Dyed : 3-thread or 4-thread twill, including cross twill : Other

Dyed : Other fabrics :Zari bordered sarees

Dyed : Other fabrics : Other

Of yarns of different colours : Plain weave : Bleeding Madras

Of yarns of different colours : Plain weave : Saree

Of yarns of different colours : Plain weave : Shirting fabrics

Of yarns of different colours : Plain weave : Furnishing fabrics (excluding pile and chenille fabrics)

Of yarns of different colours : Plain weave : Seersucker

Of yarns of different colours : Plain weave : Bedticking, domestic (other than hand dyed)

Of yarns of different colours : Plain weave : Flannelette

Of yarns of different colours : Plain weave : Other

Of yarns of different colours : Denim

Of yarns of different colours : Other fabrics of 3-thread or 4-thread twill, including cross twill : Bleeding Madras

Of yarns of different colours : Other fabrics of 3-thread or 4-thread twill, including cross twill : Shirting fabrics

Of yarns of different colours : Other fabrics of 3-thread or 4-thread twill, including cross twill : Furnishing fabrics (excluding pile and chenille fabrics)

Of yarns of different colours : Other fabrics of 3-thread or 4-thread twill, including cross twill : Coating (including suiting)

Of yarns of different colours : Other fabrics of 3-thread or 4-thread twill, including cross twill : Other

Of yarns of different colours : Other fabrics : Zari bordered sari

Of yarns of different colours : Other fabrics : Other

Printed : Plain weave : Lungis : Of Handloom

Printed : Plain weave : Lungis : Other

Printed : Plain weave : Saree

Printed : Plain weave : Shirting fabrics

Printed : Plain weave : Furnishing fabrics (excluding pile and chenille fabrics)

Printed : Plain weave : Seersucker

Printed : Plain weave : Bedticking, domestic

Printed : Plain weave : Flannelette

Printed : Plain weave : Other

Printed : 3-thread or 4-thread twill, including cross twill : Shirting fabrics

Printed : 3-thread or 4-thread twill, including cross twill : Furnishing fabrics (excluding pile and chenille fabrics)

Printed : 3-thread or 4-thread twill, including cross twill : Other

Printed : Other fabrics : Zari bordered saree

Printed : Other fabrics : Other

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Case Laws Related to Sub Chapter 5209

Order Number Description
Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
M/S. Sadguru Seva Paridhan Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), West Bengal)
M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat)
Girish Rathod(Jay Ambey) (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

M/S. Sadguru Seva Paridhan Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), West Bengal)

M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat)

Girish Rathod(Jay Ambey) (AAAR (Appellate Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 5209

What products are classified under HSN 5209

It includes Cotton fabrics over 85% cotton

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.

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.

Any special steps when selling Cotton fabrics over 85% cotton through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

Can reverse charge ever apply to transactions involving Cotton fabrics over 85% cotton?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Cotton fabrics over 85% cotton are forward charge. Check the current notifications for any special cases before deciding.

Is the composition scheme suitable if I mainly trade Cotton fabrics over 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.

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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