HSN code directory

HSN Code 5206: Cotton yarn (other than sewing thread), containing less

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


All 8-digit HSN codes under this heading

HSN codeDescription
52061100Single yarn, of uncombed fibres: measuring 714.29 decitex or more (not exceeding 14 metric number)
52061200Single yarn, of uncombed fibres: measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metricnumber but not exceeding 43 metric number)
52061300Single yarn, of uncombed fibres: measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metricnumber but not exceeding 52 metric number)
52061400Single yarn, of uncombed fibres: measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric numberbut not exceeding 80 metric number)
52061500Single yarn, of uncombed fibres: measuring less than 125 decitex (exceeding 80 metric number)
52062100Single yarn of combed fibres: measuring 714.29 decitex or more (not exceeding 14 metric number)
52062200Single yarn of combed fibres: measuring less than 714.29 decitex but not less than 232.56 decitex(exceeding 14 metricnumber but not exceeding 43 metric number)
52062300Single yarn of combed fibres: measuring less than 232.56 decitex but not less than 192.31 decitex(exceeding 43 metricnumber but not exceeding 52 metric number)
52062400Single yarn of combed fibres: measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metricnumber but not exceeding 80 metric number)
52062500Single yarn of combed fibres: measuring less than 125 decitex (exceeding 80 metric number)
52063100Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
52063200Multiple (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)
52063300Multiple (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)
52063400Multiple (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 notexceeding 80 metric number per single yarn)
52063500Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 125 decitex (exceeding 80 metric numberper single yarn)
52064100Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn 714.29 decitex or more (not exceeding 14 metric numberper single yarn)
52064200Multiple (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 exceeding43 metric number per single yarn)
52064300Multiple (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)
52064400Multiple (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)
52064500Multiple (folded) or cabled yarn, of combed fibres: measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)


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.