Chapter 52GST Classification
Cotton
Covers raw cotton, cotton yarn, and woven cotton fabrics.
Based on Customs Tariff ActUpdated: December 2025
Total Codes602
Dominant RateUniform 5% for cotton yarn and fabrics.
Includes: Cotton Yarn, Khadi, Denim...
How to find the correct HSN Code in Chapter 52?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 52
Loading Codes...
What does Chapter 52 Cover?
Covers raw cotton, cotton yarn, and woven cotton fabrics.
Included
- Raw Cotton
- Sewing Thread
- Denim Fabric
- Cotton Waste
Excluded
- Cotton ShirtsGo to Ch 62
- Medical CottonGo to Ch 30
Common Confusions
- • Cotton Fabric (Ch 52) vs Cotton Shirt (Ch 62): Fabric vs Apparel.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 52
Is Khadi exempt?
Yes, Khadi sold by KVIC is exempt.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.