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HSN 52050% GSTITC EligibleRCM: VerifyLast reviewed: 22 Jan 2026

COTTON YARN (OTHER THAN SEWING THREAD)

GST rate for HSN 5205 is 0%. Use the calculator, copy invoice-ready details, and verify ITC/RCM hints before filing (FY 2025–26).

Not legal advice • Verify before filing
Quick summary
Chapter52 — Cotton
TypeGoods
Intra-state split0% CGST + 0% SGST
Inter-state0% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 5205

0%

Specific items under 5205

HSN CodeDescriptionGST Rate
520511MEASURING 714.29 DECITEX OR MORE (NOT EXCEEDING 14 METRIC NUMBER) :0%
520512MEASURING LESS THAN 714.29 DECITEX BUT NOT LESS THAN 232.56 DECITEX (EXCEEDING 14 METRIC NUMBER BUT NOT EXCEEDING 43 METRIC NUMBER) :0%
520513MEASURING LESS THAN 232.56 DECITEX BUT NOT LESS THAN 192 .31 DECITEX (EXCEEDING 43 METRIC NUMBER BUT NOT EXCEEDING 52 METRIC NUMBER) :0%
520514MEASURING LESS THAN 192.31 DECITEX BUT NOT LESS THAN 125 DECITEX (EXCEEDING 52 METRIC NUMBER BUT NOT EXCEEDING 80 METRIC NUMBER) :0%
520515MEASURING LESS THAN 125 DECITEX (EXCEEDING 80 METRIC NUMBER) :0%
520521MEASURING 714.29 DECITEX OR MORE (NOT EXCEEDING 14 METRIC NUMBER) :0%
520522MEASURING LESS THAN 714.29 DECITEX BUT NOT LESS THAN 232.56 DECITEX (EXCEEDING 14 METRIC NUMBER BUT NOT EXCEEDING 43 METRIC NUMBER) :0%
520523MEASURING LESS THAN 232.56 DECITEX BUT NOT LESS THAN 192.31 DECITEX (EXCEEDING 43 METRIC NUMBER BUT NOT EXCEEDING 52 METRIC NUMBER) :0%
520524MEASURING LESS THAN 192.31 DECITEX BUT NOT LESS THAN 125 DECITEX (EXCEEDING 52 METRIC NUMBER BUT NOT EXCEEDING 80 METRIC NUMBER) :0%
520526MEASURING LESS THAN 125 DECITEX BUT NOT LESS THAN 106.38 DECITEX (EXCEEDING 80 METRIC NUMBER BUT NOT EXCEEDING 94 METRIC NUMBER) :0%
520527Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)0%
520528MEASURING LESS THAN 83.33 DECITEX (EXCEEDING 120 METRIC NUMBER) :0%
520531MEASURING PER SINGLE YARN 714.29 DECITEX OR MORE (NOT EXCEEDING 14 METRIC NUMBER PER SINGLE YARN) :0%
520532MEASURING PER SINGLE YARN LESS THAN 714.29 DECITEX BUT NOT LESS THAN 232.56 DECITEX (EXCEEDING 14 METRIC NUMBER BUT NOT EXCEEDING 43 METRIC NUMBER PER SINGLE YARN):0%
520533MEASURING PER SINGLE YARN LESS THAN 232.56 DECITEX BUT NOT LESS THAN 192.31 DECITEX (EXCEEDING 43 METRIC NUMBER BUT NOT EXCEEDING 52 METRIC NUMBER PER SINGLE YARN) :0%
520534MEASURING PER SINGLE YARN LESS THAN 192.31 DECITEX BUT NOT LESS THAN 125 DECITEX (EXCEEDING 52 METRIC NUMBER BUT NOT EXCEEDING 80 METRIC NUMBER PER SINGLE YARN) :0%
520535MEASURING PER SINGLE YARN LESS THAN 125 DECITEX (EXCEEDING 80 METRIC NUMBER PER SINGLE YARN) :0%
520541MEASURING PER SINGLE YARN 714.29 DECITEX OR MORE (NOT EXCEEDING 14 METRIC NUMBER PER SINGLE YARN) :0%
520542MEASURING PER SINGLE YARN LESS THAN 714.29 DECITEX BUT NOT LESS THAN 232.56 DECITEX (EXCEEDING 14 METRIC NUMBER BUT NOT EXCEEDING 43 METRIC NUMBER PER SINGLE YARN) :0%
520543MEASURING PER SINGLE YARN LESS THAN 232.56 DECITEX BUT NOT LESS THAN 192.31 DECITEX (EXCEEDING 43 METRIC NUMBER BUT NOT EXCEEDING 52 METRIC NUMBER PER SINGLE YARN) :0%
520544MEASURING PER SINGLE YARN LESS THAN 192.31 DECITEX BUT NOT LESS THAN 125 DECITEX (EXCEEDING 52 METRIC NUMBER BUT NOT EXCEEDING 80 METRIC NUMBER PER SINGLE YARN) :0%
520546MEASURING PER SINGLE YARN LESS THAN 125 DECITEX BUT NOT LESS THAN 106.38 DECITEX (EXCEEDING 80 METRIC NUMBER BUT NOT EXCEEDING 94 METRIC NUMBER PER SINGLE YARN) :0%
520547MEASURING PER SINGLE YARN LESS THAN 106.38 DECITEX BUT NOT LESS THAN 83.33 DECITEX (EXCEEDING 94 METRIC NUMBER BUT NOT EXCEEDING 120 METRIC NUMBER PER SINGLE YARN) :0%
520548MEASURING PER SINGLE YARN LESS THAN 83.33 DECITEX (EXCEEDING 120 METRIC NUMBER PER SINGLE YARN) :0%
52051110GREY0%
52051120BLEACHED0%
52051130DYED0%
52051190OTHER0%
52051210GREY0%
52051220BLEACHED0%
52051230DYED0%
52051290OTHER0%
52051310GREY0%
52051320BLEACHED0%
52051330DYED0%
52051390OTHER0%
52051410GREY0%
52051420BLEACHED0%
52051430DYED0%
52051490OTHER0%
52051510GREY0%
52051520BLEACHED0%
52051530DYED0%
52051590OTHER0%
52052110GREY0%
52052120BLEACHED0%
52052130DYED0%
52052190OTHER0%
52052210GREY0%
52052220BLEACHED0%
52052290OTHER0%
52052310GREY0%
52052320BLEACHED0%
52052390OTHER0%
52052410GREY0%
52052420BLEACHED0%
52052490OTHER0%
52052610DYED0%
52052620BLEACHED0%
52052690OTHER0%
52052710DYED0%
52052720BLEACHED0%
52052790OTHER0%
52052810DYED0%
52052820BLEACHED0%
52052890OTHER0%
52053110GREY0%
52053120BLEACHED0%
52053130DYED0%
52053190OTHER0%
52053210GREY0%
52053220BLEACHED0%
52053290OTHER0%
52053310GREY0%
52053320BLEACHED0%
52053330DYED0%
52053390OTHER0%
52053410GREY0%
52053420BLEACHED0%
52053430DYED0%
52053490OTHER0%
52053510GREY0%
52053590OTHER0%
52054110GREY0%
52054120BLEACHED0%
52054130DYED0%
52054190OTHER0%
52054210GREY0%
52054290OTHER0%
52054310GREY0%
52054320BLEACHED0%
52054390OTHER0%
52054410GREY0%
52054420BLEACHED0%
52054490OTHER0%
52054610GREY0%
52054620BLEACHED0%
52054630DYED0%
52054690OTHER0%
52054710GREY0%
52054720BLEACHED0%
52054730DYED0%
52054790OTHER0%
52054810GREY0%
52054820BLEACHED0%
52054830DYED0%
52054890OTHER0%

Tax calculator for HSN 5205

Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.

Loading calculator…
Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.

Invoice example (₹1,000 taxable value)

Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (0%)₹0.00
SGST (0%)₹0.00
Total invoice₹1000.00
Inter-state (IGST)
Taxable value₹1,000
IGST (0%)₹0.00
Total invoice₹1000.00
Chapter note
Cotton. Gandhi Topi/Khadi Yarn is Exempt. Cotton Fabric is 5%.

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Eligible
RCM / special cases

Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.

RCM note
RCM applies on raw Cotton supplied by an agriculturist.
Classification checks
  • •Compare adjacent headings within Chapter 52 before finalizing.
  • •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
  • •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.

FAQs for HSN 5205

What is the GST rate for HSN 5205?▾

GST rate for HSN 5205 is 0%. Always verify the latest CBIC/GST notifications for changes.

Is HSN mandatory on invoices?▾

HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.

How do I use this code on an invoice?▾

Add HSN 5205 in the line item and apply GST @ 0%. For intra-state supplies: 0% CGST + 0% SGST. For inter-state supplies: 0% IGST.

Does ITC apply for this HSN?▾

ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.

Can Reverse Charge (RCM) apply here?▾

RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.

What if I pick the wrong HSN?▾

Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.

Sources & accuracy

GST Portal (India)

General GST guidance, return filing references, and updates.

CBIC (Notifications / Circulars)

Rates, exemptions, and clarifications may change via notifications/circulars.

Customs Tariff / HS Classification

Use chapter notes/headings to avoid misclassification.

Accuracy Policy

How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.

Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).

Next steps after choosing HSN 5205

Compare similar codes

Use global search to compare descriptions and avoid wrong classification.

Open HSN Search
Review chapter notes

Check inclusions/exclusions and common confusions for Chapter 52.

Open Chapter 52
Confirm place of supply

Decide whether IGST or CGST+SGST applies based on POS rules.

Open POS Finder

Related tools & next actions

Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.

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Place of Supply Finder

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RCM Liability Calculator

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GSTR-2B Reconciler

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