HSN 5203: Cotton – GST Rate

HSN 5203 covers cotton, carded or combed. GST on HSN 5203 is 5% (rates effective 22 September 2025). This heading has 1 tariff items, for example 5203 00 00.

Chapter 52: Cotton

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.

GST Rates for Heading 5203

5%CGST 2.5% + SGST 2.5% / IGST 5%

Cotton and Cotton waste

Reference: Schedule I, S. No. 331 (Spec: 5201 to 5203)

Other entries in this chapter (1)

These apply only if your goods match the description.

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Gandhi Topi, Khadi yarn

Reference: Schedule EXEMPT, S. No. 144 (Spec: 5 2)

Sub-Headings & Tariff Items Under 5203

Showing 2 sub-classification codes with complete hierarchy descriptions.

5203006-Digit Sub-heading

Chain: Cotton > Cotton, Carded Or Combed > Cotton, Carded Or Combed

520300008-Digit Tariff Item

Chain: Cotton > Cotton, Carded Or Combed > Cotton, Carded Or Combed > Cotton, Carded Or Combed

Other Headings in Chapter 52

HSN 5201

Cotton, Not Carded Or Combed

HSN 5202

Cotton Waste (Including Yarn Waste And Garnetted Stock)

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

HSN 5207

Cotton Yarn (Other Than Sewing Thread) Put Up For Retail Sale

HSN 5208

Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing Not More Than 200 G/

HSN 5209

Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More 2 Than 200 G/

HSN 5210

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

HSN 5211

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/

HSN 5212

Other Woven Fabrics Of Cotton

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