HSN Code 52030000 -- – Cotton, carded or combed (GST Rate Nil)

HSN Code 52030000

Cotton, carded or combed

HSN52030000

Cotton, carded or combed

Nil
IGST
Exempt (Nil)
CGSTNil
SGST/UTGSTNil
CessNil
Heading: 5203
Subheading: 520300
Source: Notification No. 10/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Supplies under HSN Code 52030000 are exempt from GST (Nil rate). You may still need to mention this code on a Bill of Supply -- composition dealers and exempt suppliers cannot issue tax invoices.

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 52030000?
HSN Code 52030000 is the official Harmonized System of Nomenclature code for Cotton, carded or combed, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 52030000?
HSN Code 52030000 attracts GST at Nil (IGST). For intra-state supplies, this is split as CGST Nil + SGST Nil. As per Notification No. 10/2025 - Central Tax (Rate).
Which chapter does HSN Code 52030000 belong to?
HSN Code 52030000 falls under Chapter 52 -- Cotton of the GST tariff.
Scroll to Top