HSN Classification

HSN 52 - Cotton

Classification level: Chapter. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.

Code details

Code Type
HSN
Code
52
Official Description
Cotton

Tax guide notes

  • - GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
  • - Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
  • - If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.

Compliance checklist

  • - Keep product/service description on invoice aligned with the selected HSN/SAC code.
  • - Review code selection whenever scope of work or product mix changes.
  • - Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.

Related codes

HSN
5201

COTTON, NOT CARDED OR COMBED

HSN
5202

COTTON WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK)

HSN
5203

COTTON, CARDED OR COMBED

HSN
5204

COTTON SEWING THREAD, WHETHER OR NOT PUT UP FOR RETAIL SALE

HSN
5205

COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING 85% OR MORE BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE

HSN
5206

COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE

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HSN 52 - Meaning, GST Classification & Tax Guide | TaxTap