HSN code directory

HSN Code 5205: Cotton yarn (other than sewing thread), containing 85%

Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale


All 8-digit HSN codes under this heading

HSN codeDescription
52051110Single yarn, of uncombed fibres: measuring 714.29 decitex or more (not exceeding 14 metric number): grey
52051120Single yarn, of uncombed fibres: measuring 714.29 decitex or more (not exceeding 14 metric number): bleached
52051130Single yarn, of uncombed fibres: measuring 714.29 decitex or more (not exceeding 14 metric number): dyed
52051190Single yarn, of uncombed fibres: measuring 714.29 decitex or more (not exceeding 14 metric number - other
52051210Single yarn, of uncombed fibres: measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) grey
52051220Single yarn, of uncombed fibres: measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) bleached
52051230Single yarn, of uncombed fibres: measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) dyed
52051290Single yarn, of uncombed fibres: measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) other
52051310Single yarn, of uncombed fibres: measuring less than 232.56 decitex but not less than 192 .31 decitex (exceeding 43 metric number but not exceeding 52 metric number): grey
52051320Single yarn, of uncombed fibres: measuring less than 232.56 decitex but not less than 192 .31 decitex (exceeding 43 metric number but not exceeding 52 metric number): bleached
52051330Single yarn, of uncombed fibres: measuring less than 232.56 decitex but not less than 192 .31 decitex (exceeding 43 metric number but not exceeding 52 metric number): dyed
52051390Single yarn, of uncombed fibres: measuring less than 232.56 decitex but not less than 192 .31 decitex (exceeding 43 metric number but not exceeding 52 metric number): other
52051410Single yarn, of uncombed fibres: measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number): grey
52051420Single yarn, of uncombed fibres: measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number): bleached
52051430Single yarn, of uncombed fibres: measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number): dyed
52051490Single yarn, of uncombed fibres: measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number): other
52051510Single yarn, of uncombed fibres: measuring less than 125 decitex (exceeding 80 metric number): grey
52051520Single yarn, of uncombed fibres: measuring less than 125 decitex (exceeding 80 metric number): bleached
52051530Single yarn, of uncombed fibres: measuring less than 125 decitex (exceeding 80 metric number): dyed
52051590Single yarn, of uncombed fibres: measuring less than 125 decitex (exceeding 80 metric number): other
52052110Single yarn of combed fibres: measuring 714.29 decitex or more (not exceeding 14 metric number): grey
52052120Single yarn of combed fibres: measuring 714.29 decitex or more (not exceeding 14 metric number): bleached
52052130Single yarn of combed fibres: measuring 714.29 decitex or more (not exceeding 14 metric number): dyed
52052190Single yarn of combed fibres: measuring 714.29 decitex or more (not exceeding 14 metric number): other
52052210Single yarn of combed fibres: measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number): grey
52052220Single yarn of combed fibres: measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number): bleached
52052290Single yarn of combed fibres: measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number): other
52052310Single yarn of combed fibres: measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number): grey
52052320Single yarn of combed fibres: measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number): bleached
52052390Single yarn of combed fibres: measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number): other
52052410Single yarn of combed fibres: measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number): grey
52052420Single yarn of combed fibres: measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number): bleached
52052490Single yarn of combed fibres: measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number): other
52052610Single yarn of combed fibres: measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number): dyed
52052620Single yarn of combed fibres: measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number): bleached
52052690Single yarn of combed fibres: measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number): other
52052710Single yarn of combed fibres: measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number): dyed
52052720Single yarn of combed fibres: measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number): bleached
52052790Single yarn of combed fibres: measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number): other
52052810Single yarn of combed fibres: measuring less than 83.33 decitex (exceeding 120 metric number): dyed
52052820Single yarn of combed fibres: measuring less than 83.33 decitex (exceeding 120 metric number): bleached
52052890Single yarn of combed fibres: measuring less than 83.33 decitex (exceeding 120 metric number): other
52053110Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): grey
52053120Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): bleached
52053130Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): dyed
52053190Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): other
52053210Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn): grey
52053220Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn): bleached
52053290Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn): other
52053310Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn): grey
52053320Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn): bleached
52053330Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn): dyed
52053390Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn): other
52053410Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn): grey
52053420Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn): bleached
52053430Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn): dyed
52053490Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn): other
52053510Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn): grey
52053590Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn): other
52054110Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): grey
52054120Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): bleached
52054130Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): dyed
52054190Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): other
52054210Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn): grey
52054290Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn): other
52054310Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn): grey
52054320Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn): bleached
52054390Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn): other
52054410Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn): grey
52054420Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn): bleached
52054490Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn): other
52054610Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn): grey
52054620Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn): bleached
52054630Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn): dyed
52054690Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn): other
52054710Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric 272 number per single yarn): grey
52054720Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric 272 number per single yarn): bleached
52054730Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric 272 number per single yarn): dyed
52054790Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric 272 number per single yarn): other
52054810Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn): grey
52054820Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn): bleached
52054830Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn): dyed
52054890Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn): other


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.