HSN code directory

HSN Code 5201: Cotton, not carded or combed

Cotton, not carded or combed


All 8-digit HSN codes under this heading

HSN codeDescription
52010011Cotton, not carded or combed: indian cotton: bengal deshi
52010012Cotton, not carded or combed: indian cotton: indian cotton of staple lengths 20.5 mm (25/32") and below (e. g. oomras, yellow picking, assam comillas)
52010013Cotton, not carded or combed: indian cotton: indian cotton of staple length exceeding 20.5mm (26/32") but not exceeding 24.5mm (30/32")
52010014Cotton, not carded or combed: indian cotton: indian cotton of staple length over 24.5 mm(31/32) to 28 mm
52010015Cotton, not carded or combed: indian cotton: indian cotton of staple length 28.5 (14/32) and above but below 34.5 mm mm
52010019Cotton, not carded or combed: indian cotton: indian cotton of all staple length 34.5 and above (112/32) mm
52010020Cotton, not carded or combed: cotton, other than indian, of all staple lengths


GST rate guide for this chapter

Raw cotton, cotton yarn and cotton fabrics are generally taxed at 5%. Khadi yarn and fabric sold through notified outlets are exempt.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.