HSN Code 52053220
Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale - multiple (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
Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale - multiple (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
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.