HSN Code 52010012
Cotton, not carded or combed cotton, 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)
Cotton, not carded or combed cotton, 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)
When does this rate apply?
Use this HSN Code on tax invoices when supplying Cotton, not carded or combed cotton, not carded or combed : indian cotton : indi. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.