HSN Code 52051310
Cotton yarn (other than sewing thread),containing 85% or more by weight of cotton,not put up for retail sale - single yarn, of uncombed fibres : measuring less than 232.56 decitex but not less than 192 .31 decitex (exceeding 43 metric number but not exceeding 52 metric number) : grey
Cotton yarn (other than sewing thread),containing 85% or more by weight of cotton,not put up for retail sale - single yarn, of uncombed fibres : measuring less than 232.56 decitex but not less than 192 .31 decitex (exceeding 43 metric number but not exceeding 52 metric number) : grey
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 cotto. 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.