HSN Code 52052890 -- – Cotton yarn (other than sewing thread), containing 85% or more by weight of cott (GST Rate 5%)

HSN Code 52052890

Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale - single yarn of combed fibres : measuring less than 83.33 decitex (exceeding 120 metric number) : other

HSN52052890

Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale - single yarn of combed fibres : measuring less than 83.33 decitex (exceeding 120 metric number) : other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 5205
Subheading: 520528
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Cotton yarn (other than sewing thread), containing 85% or more by weight of cott. 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.

Frequently asked questions

What is HSN Code 52052890?
HSN Code 52052890 is the official Harmonized System of Nomenclature code for Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale - single , as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 52052890?
HSN Code 52052890 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 52052890 belong to?
HSN Code 52052890 falls under Chapter 52 -- Cotton of the GST tariff.
Scroll to Top