HSN Code 52042040 -- – Cotton sewing thread, whether or not put up for retail sale – put up for retail (GST Rate 5%)

HSN Code 52042040

Cotton sewing thread, whether or not put up for retail sale - put up for retail sale : cotton sewing thread, not containing any synthetic staple fibre

HSN52042040

Cotton sewing thread, whether or not put up for retail sale - put up for retail sale : cotton sewing thread, not containing any synthetic staple fibre

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 5204
Subheading: 520420
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 sewing thread, whether or not put up for retail sale - put up for retail . 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 52042040?
HSN Code 52042040 is the official Harmonized System of Nomenclature code for Cotton sewing thread, whether or not put up for retail sale - put up for retail sale : cotton sewing thread, not contain, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 52042040?
HSN Code 52042040 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 52042040 belong to?
HSN Code 52042040 falls under Chapter 52 -- Cotton of the GST tariff.
Scroll to Top