---
title: "5209 HSN Code | HSN Code for Cotton fabrics over 85% cotton in India"
description: "Know more about 5209 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5209 covering Cotton fabrics over 85% cotton."
canonical: "https://busy.in/hsn/sub-chapter-5209/"
---

# HSN Sub-chapter 5209: Cotton fabrics over 85% cotton

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing 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 |
| --- | --- |
| 52091111 | [Unbleached : Plain weave : Handloom : Dhoti](https://busy.in/hsn/hsn-52091111/) |
| 52091112 | [Unbleached\| Handloom Saree](https://busy.in/hsn/hsn-52091112/) |
| 52091113 | [Unbleached : Plain weave : Handloom : Casement](https://busy.in/hsn/hsn-52091113/) |
| 52091114 | [Unbleached Handloom Sheeting (Non-Furnishing)](https://busy.in/hsn/hsn-52091114/) |
| 52091119 | [Unbleached : Plain weave : Handloom : Other](https://busy.in/hsn/hsn-52091119/) |
| 52091190 | [Unbleached \| Plain Weave](https://busy.in/hsn/hsn-52091190/) |
| 52091210 | [Unbleached : 3-thread or 4-thread twill, including cross twill : Saree](https://busy.in/hsn/hsn-52091210/) |
| 52091220 | [Shirting Fabrics (Unbleached Twill)](https://busy.in/hsn/hsn-52091220/) |
| 52091230 | [Unbleached furnishing fabrics (twill): Raw Decor Twill](https://busy.in/hsn/hsn-52091230/) |
| 52091240 | [Unbleached Cotton Seersucker: 3 or 4-Thread Twill Fabrics](https://busy.in/hsn/hsn-52091240/) |
| 52091250 | [Unbleached canvas (carded/combed): Raw Canvas](https://busy.in/hsn/hsn-52091250/) |
| 52091260 | [Unbleached Cotton Flannelette: 3 or 4-Thread Twill, Including Cross Twill](https://busy.in/hsn/hsn-52091260/) |
| 52091270 | [Shetting (Unbleached Twill)](https://busy.in/hsn/hsn-52091270/) |
| 52091290 | [Unbleached : 3-thread or 4-thread twill, including cross twill : Other](https://busy.in/hsn/hsn-52091290/) |
| 52091900 | [Unbleached \| Other Fabrics](https://busy.in/hsn/hsn-52091900/) |
| 52092110 | [Bleached Saree (Plain Weave)](https://busy.in/hsn/hsn-52092110/) |
| 52092120 | [Bleached Shirting Fabrics](https://busy.in/hsn/hsn-52092120/) |
| 52092130 | [Bleached Furnishing Fabrics (Plain Weave)](https://busy.in/hsn/hsn-52092130/) |
| 52092140 | [Bleached Seersucker (Plain Weave)](https://busy.in/hsn/hsn-52092140/) |
| 52092150 | [Bleached Canvas (Plain Weave)](https://busy.in/hsn/hsn-52092150/) |
| 52092160 | [Bleached Dhoti (Plain Weave)](https://busy.in/hsn/hsn-52092160/) |
| 52092170 | [Bleached Flannelette (Plain Weave)](https://busy.in/hsn/hsn-52092170/) |
| 52092180 | [Bleached plain weave sheeting](https://busy.in/hsn/hsn-52092180/) |
| 52092190 | [Bleached Fabrics (Other, Plain Weave)](https://busy.in/hsn/hsn-52092190/) |
| 52092210 | [Shirting Fabrics (Twilled)](https://busy.in/hsn/hsn-52092210/) |
| 52092220 | [Furnishing Fabrics (3-4 Twill)](https://busy.in/hsn/hsn-52092220/) |
| 52092230 | [Bleached Drill: 3/4-thread](https://busy.in/hsn/hsn-52092230/) |
| 52092290 | [Bleached Twill: 3/4-thread, Other](https://busy.in/hsn/hsn-52092290/) |
| 52092910 | [Bleached dhoti and saree, zari bordered](https://busy.in/hsn/hsn-52092910/) |
| 52092920 | [Other Bleached Fabrics](https://busy.in/hsn/hsn-52092920/) |
| 52092990 | [Bleached Other Fabrics](https://busy.in/hsn/hsn-52092990/) |
| 52093110 | [Dyed: Plain weave lungi](https://busy.in/hsn/hsn-52093110/) |
| 52093120 | [Dyed plain weave saree](https://busy.in/hsn/hsn-52093120/) |
| 52093130 | [Dyed plain weave shirting fabric](https://busy.in/hsn/hsn-52093130/) |
| 52093140 | [Dyed: Decorative fabric](https://busy.in/hsn/hsn-52093140/) |
| 52093150 | [Dyed plain weave seersucker fabric](https://busy.in/hsn/hsn-52093150/) |
| 52093160 | [Dyed bedticking, domestic, plain weave](https://busy.in/hsn/hsn-52093160/) |
| 52093170 | [Dyed canvas of carded cotton](https://busy.in/hsn/hsn-52093170/) |
| 52093180 | [Dyed: Plain weave wool blend](https://busy.in/hsn/hsn-52093180/) |
| 52093190 | [Dyed plain weave fabric (Other)](https://busy.in/hsn/hsn-52093190/) |
| 52093210 | [Dyed shirting fabrics](https://busy.in/hsn/hsn-52093210/) |
| 52093220 | [Dyed furnishing fabrics (excl. pile & chenille)](https://busy.in/hsn/hsn-52093220/) |
| 52093230 | [Drill fabric](https://busy.in/hsn/hsn-52093230/) |
| 52093290 | [Dyed 3-thread/4-thread twill](https://busy.in/hsn/hsn-52093290/) |
| 52093910 | [Dyed fabric with zari border sarees](https://busy.in/hsn/hsn-52093910/) |
| 52093990 | [Dyed: Textile blends](https://busy.in/hsn/hsn-52093990/) |
| 52094110 | [Bleeding Madras fabric](https://busy.in/hsn/hsn-52094110/) |
| 52094120 | [Saree, plain weave, different colors](https://busy.in/hsn/hsn-52094120/) |
| 52094130 | [Shirting fabrics: Plain weave, colored yarn](https://busy.in/hsn/hsn-52094130/) |
| 52094140 | [Printed Cotton Fabrics](https://busy.in/hsn/hsn-52094140/) |
| 52094150 | [Seersucker, plain weave](https://busy.in/hsn/hsn-52094150/) |
| 52094160 | [Bedticking (Different Coloured Yarns, Non-Hand Dyed)](https://busy.in/hsn/hsn-52094160/) |
| 52094170 | [Flannelette, plain weave](https://busy.in/hsn/hsn-52094170/) |
| 52094190 | [Plain weave fabric](https://busy.in/hsn/hsn-52094190/) |
| 52094200 | [Of Yarns Of Different Colours \| Denim](https://busy.in/hsn/hsn-52094200/) |
| 52094310 | [3/4 Thread Twill Bleeding Madras](https://busy.in/hsn/hsn-52094310/) |
| 52094320 | [3/4 Thread Twill Shirting Fabrics](https://busy.in/hsn/hsn-52094320/) |
| 52094330 | [3/4 Thread Twill Furnishing Fabricss](https://busy.in/hsn/hsn-52094330/) |
| 52094340 | [3/4 Thread Twill Coating/Suiting Fabrics](https://busy.in/hsn/hsn-52094340/) |
| 52094390 | [Other Cotton Woven Fabrics](https://busy.in/hsn/hsn-52094390/) |
| 52094910 | [Zari bordered sari](https://busy.in/hsn/hsn-52094910/) |
| 52094990 | [Yarns of different colours: Other fabrics](https://busy.in/hsn/hsn-52094990/) |
| 52095111 | [Printed : Plain weave : Lungis : Of Handloom](https://busy.in/hsn/hsn-52095111/) |
| 52095119 | [Printed \| Plain Weave](https://busy.in/hsn/hsn-52095119/) |
| 52095120 | [Printed \| Plain Weave](https://busy.in/hsn/hsn-52095120/) |
| 52095130 | [Printed\| Plain Weave \| Shirting Fabrics](https://busy.in/hsn/hsn-52095130/) |
| 52095140 | [Printed Furnishing Fabrics (Non-Pile, Plain Weave)](https://busy.in/hsn/hsn-52095140/) |
| 52095150 | [Printed \| Plain Weave](https://busy.in/hsn/hsn-52095150/) |
| 52095160 | [Printed : Plain weave : Bedticking, domestic](https://busy.in/hsn/hsn-52095160/) |
| 52095170 | [Printed \| Plain Weave](https://busy.in/hsn/hsn-52095170/) |
| 52095190 | [Printed \| Plain Weave](https://busy.in/hsn/hsn-52095190/) |
| 52095210 | [Printed 3 or 4-Thread Twill: Shirting Fabrics](https://busy.in/hsn/hsn-52095210/) |
| 52095220 | [3/4 Thread Twill Furnishing Fabrics](https://busy.in/hsn/hsn-52095220/) |
| 52095290 | [Printed 3-thread or 4-thread twill](https://busy.in/hsn/hsn-52095290/) |
| 52095910 | [Printed : Other fabrics : Zari bordered saree](https://busy.in/hsn/hsn-52095910/) |
| 52095990 | [Printed \| Other Fabrics](https://busy.in/hsn/hsn-52095990/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 5209 (FY 2024-25)

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

- Exports: ₹4,096 Cr (+22.58% YoY) — 0.1106% of India's total exports
- Imports: ₹241 Cr (−5.80% YoY) — 0.0039% of India's total imports
- Trade balance: ₹3,856 Cr (Surplus); surplus rank #88 of 1233 sub-chapters
- Share of Chapter 52: 7.64% of its exports; import side 2.00%
- Rank within Chapter 52: #4 of 12 by export value; import-side #3

### Key metrics

- Export CAGR: 3.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #152 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +78.40% in FY 2021-22
- Contribution to Ch. 52: 7.64% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 5209

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 | 3,259.79 | 0.1420% | — | 5.92% | 393.72 | 0.0110% | — | 6.75% | +2,866.07 | #135 |
| FY 2019-20 | 3,235.25 | 0.1465% | −0.75% | 7.95% | 330.66 | 0.0099% | −16.02% | 3.07% | +2,904.59 | #129 |
| FY 2020-21 | 2,813.69 | 0.1308% | −13.03% | 6.03% | 187.09 | 0.0064% | −43.42% | 4.96% | +2,626.60 | #147 |
| FY 2021-22 | 5,019.74 | 0.1600% | +78.40% | 6.24% | 295.86 | 0.0065% | +58.14% | 5.37% | +4,723.88 | #117 |
| FY 2022-23 | 3,713.68 | 0.1026% | −26.02% | 8.19% | 299.66 | 0.0052% | +1.28% | 2.20% | +3,414.02 | #159 |
| FY 2023-24 | 3,341.71 | 0.0924% | −10.02% | 5.95% | 255.54 | 0.0046% | −14.72% | 3.91% | +3,086.17 | #171 |
| FY 2024-25 | 4,096.25 | 0.1106% | +22.58% | 7.64% | 240.72 | 0.0039% | −5.80% | 2.00% | +3,855.53 | #152 |

- CAGR (7-year): exports 3.88%/yr, imports -7.87%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 5209 export-import analysis

### Consistent export growth: 3.88% CAGR over 7 years

India's exports under HSN Sub-Chapter 5209 have grown at a compound annual rate of 3.88% over 7 fiscal years, rising from ₹3,259.79 Crore in FY 2018-19 to ₹4,096.25 Crore in FY 2024-25.

### HSN Sub-Chapter 5209 ranked #152 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 5209 ranks #152 out of 1233 sub-chapters by total export value. Within Chapter 52, it ranks #4 of 12. By trade surplus, it ranks #88 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 5209 exports

The strongest single-year export movement for HSN Sub-Chapter 5209 was recorded in FY 2021-22, when exports surged by 78.40% over the prior year.

### India maintains a trade surplus of ₹3,855.53 Crore in HSN Sub-Chapter 5209 goods

In FY 2024-25, India's exports of ₹4,096.25 Cr exceeded imports of ₹240.72 Cr, resulting in a trade surplus of ₹3,855.53 Crore — ranking #88 of 1233 by surplus magnitude.

### Import growth of -7.87% CAGR signals stable import dependency for Cotton fabrics over 85% cotton

India's imports under HSN Sub-Chapter 5209 have grown at -7.87% CAGR, reaching ₹240.72 Crore in FY 2024-25.

### HSN Sub-Chapter 5209 contributes 7.64% of Chapter 52 exports — ranked #4

Among the 12 sub-chapters under Chapter 52, HSN Sub-Chapter 5209 ranks #4 by export value — accounting for 7.64% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.00% share (rank #3).

## 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 (this hsn sub-chapter) | ₹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/) |
| 5208 | [Cotton fabrics over 85% cotton](https://busy.in/hsn/sub-chapter-5208/) |
| 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/) |