Chapter 5212 Tariff Headings
HSN Codes Chapter 52: Cotton
Chapter 52 of the GST HSN tariff classifies cotton. This chapter contains 12 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 52
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale
GST Rate:
5%
Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale
GST Rate:
5%
Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale
GST Rate:
5%
Cotton Yarn (Other Than Sewing Thread) Put Up For Retail Sale
GST Rate:
5%
Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing Not More Than 200 G/
GST Rate:
5%
Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More 2 Than 200 G/
GST Rate:
5%
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing Not More Than 200 G/M
GST Rate:
5%
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing More Than 200 G/
GST Rate:
5%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |