Chapter 52GST Classification

Cotton

Cotton. Gandhi Topi/Khadi Yarn is Exempt. Cotton Fabric is 5%.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes602
Dominant RateUniform 5% for cotton yarn and fabrics.
Key: Cotton Yarn, Khadi, Denim

Reverse Charge implications

RCM applies on raw Cotton supplied by an agriculturist.

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 5201).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 52

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Analysis of Chapter 52

Cotton. Gandhi Topi/Khadi Yarn is Exempt. Cotton Fabric is 5%.

Included

  • Raw Cotton
  • Sewing Thread
  • Denim Fabric
  • Cotton Waste

Excluded

Expert insights

Check specific headings for classification rules.

  • Cotton Fabric (Ch 52) vs Cotton Shirt (Ch 62): Fabric vs Apparel.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 52

Is Khadi exempt?

Yes, Khadi sold by KVIC is exempt.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.