Classification
Where HSN 5205 35 10 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
GST
GST Rate on HSN 5205 35 10
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 333 | 5205 to 5207 | Cotton yarn [other than khadi yarn] |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Import
Customs Duty on HSN 5205 35 10
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export
Export Policy and RoDTEP for HSN 5205 35 10
Schedule 2 of ITC(HS) 2022 marks this tariff item Free (/2009-2014). Appendix 4R gives RoDTEP at 3.4% of FOB value for exports from the domestic tariff area and 2% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Same heading
Other Codes Under HSN 5205
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 5205 11 10 | GreyMeasuring 714.29 decitex or more (not exceeding 14 metric number) | 10% |
| 5205 11 20 | BleachedMeasuring 714.29 decitex or more (not exceeding 14 metric number) | 10% |
| 5205 11 30 | DyedMeasuring 714.29 decitex or more (not exceeding 14 metric number) | 10% |
| 5205 11 90 | OtherMeasuring 714.29 decitex or more (not exceeding 14 metric number) | 10% |
| 5205 12 10 | GreyMeasuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not… | 10% |
| 5205 12 20 | BleachedMeasuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not… | 10% |
| 5205 12 30 | DyedMeasuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not… | 10% |
| 5205 12 90 | OtherMeasuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not… | 10% |
| 5205 13 10 | GreyMeasuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not… | 10% |
| 5205 13 20 | BleachedMeasuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not… | 10% |
| 5205 13 30 | DyedMeasuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not… | 10% |
| 5205 13 90 | OtherMeasuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not… | 10% |
| 5205 14 10 | GreyMeasuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not… | 10% |
| 5205 14 20 | BleachedMeasuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not… | 10% |
| 5205 14 30 | DyedMeasuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not… | 10% |
| 5205 14 90 | OtherMeasuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not… | 10% |
| 5205 15 10 | GreyMeasuring less than 125 decitex (exceeding 80 metric number) | 10% |
| 5205 15 20 | BleachedMeasuring less than 125 decitex (exceeding 80 metric number) | 10% |
| 5205 15 30 | DyedMeasuring less than 125 decitex (exceeding 80 metric number) | 10% |
| 5205 15 90 | OtherMeasuring less than 125 decitex (exceeding 80 metric number) | 10% |
| 5205 21 10 | GreyMeasuring 714.29 decitex or more (not exceeding 14 metric number) | 10% |
| 5205 21 20 | BleachedMeasuring 714.29 decitex or more (not exceeding 14 metric number) | 10% |
| 5205 21 30 | DyedMeasuring 714.29 decitex or more (not exceeding 14 metric number) | 10% |
| 5205 21 90 | OtherMeasuring 714.29 decitex or more (not exceeding 14 metric number) | 10% |
| 5205 22 10 | GreyMeasuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not… | 10% |
| 5205 22 20 | BleachedMeasuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not… | 10% |
| 5205 22 90 | OtherMeasuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not… | 10% |
| 5205 23 10 | GreyMeasuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not… | 10% |
| 5205 23 20 | BleachedMeasuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not… | 10% |
| 5205 23 90 | OtherMeasuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not… | 10% |
| 5205 24 10 | GreyMeasuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not… | 10% |
| 5205 24 20 | BleachedMeasuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not… | 10% |
| 5205 24 90 | OtherMeasuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not… | 10% |
| 5205 26 10 | DyedMeasuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not… | 10% |
| 5205 26 20 | BleachedMeasuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not… | 10% |
| 5205 26 90 | OtherMeasuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not… | 10% |
| 5205 27 10 | DyedMeasuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not… | 10% |
| 5205 27 20 | BleachedMeasuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not… | 10% |
| 5205 27 90 | OtherMeasuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not… | 10% |
| 5205 28 10 | DyedMeasuring less than 83.33 decitex (exceeding 120 metric number) | 10% |
| 5205 28 20 | BleachedMeasuring less than 83.33 decitex (exceeding 120 metric number) | 10% |
| 5205 28 90 | OtherMeasuring less than 83.33 decitex (exceeding 120 metric number) | 10% |
| 5205 31 10 | GreyMeasuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 10% |
| 5205 31 20 | BleachedMeasuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 10% |
| 5205 31 30 | DyedMeasuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 10% |
| 5205 31 90 | OtherMeasuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 10% |
| 5205 32 10 | GreyMeasuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric… | 10% |
| 5205 32 20 | BleachedMeasuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric… | 10% |
| 5205 32 90 | OtherMeasuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric… | 10% |
| 5205 33 10 | GreyMeasuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric… | 10% |
| 5205 33 20 | BleachedMeasuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric… | 10% |
| 5205 33 30 | DyedMeasuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric… | 10% |
| 5205 33 90 | OtherMeasuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric… | 10% |
| 5205 34 10 | GreyMeasuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number… | 10% |
| 5205 34 20 | BleachedMeasuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number… | 10% |
| 5205 34 30 | DyedMeasuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number… | 10% |
| 5205 34 90 | OtherMeasuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number… | 10% |
| 5205 35 10 | GreyMeasuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | 10% |
| 5205 35 90 | OtherMeasuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | 10% |
| 5205 41 10 | GreyMeasuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 10% |
| 5205 41 20 | BleachedMeasuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 10% |
| 5205 41 30 | DyedMeasuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 10% |
| 5205 41 90 | OtherMeasuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 10% |
| 5205 42 10 | GreyMeasuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric… | 10% |
| 5205 42 90 | OtherMeasuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric… | 10% |
| 5205 43 10 | GreyMeasuring per single yarn less than 232.56 decitex but not less than192.31 decitex (exceeding 43 metric… | 10% |
| 5205 43 20 | BleachedMeasuring per single yarn less than 232.56 decitex but not less than192.31 decitex (exceeding 43 metric… | 10% |
| 5205 43 90 | OtherMeasuring per single yarn less than 232.56 decitex but not less than192.31 decitex (exceeding 43 metric… | 10% |
| 5205 44 10 | GreyMeasuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number… | 10% |
| 5205 44 20 | BleachedMeasuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number… | 10% |
| 5205 44 90 | OtherMeasuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number… | 10% |
| 5205 46 10 | GreyMeasuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number… | 10% |
| 5205 46 20 | BleachedMeasuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number… | 10% |
| 5205 46 30 | DyedMeasuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number… | 10% |
| 5205 46 90 | OtherMeasuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number… | 10% |
| 5205 47 10 | GreyMeasuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric… | 10% |
| 5205 47 20 | BleachedMeasuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric… | 10% |
| 5205 47 30 | DyedMeasuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric… | 10% |
| 5205 47 90 | OtherMeasuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric… | 10% |
| 5205 48 10 | GreyMeasuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) | 10% |
| 5205 48 20 | BleachedMeasuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) | 10% |
| 5205 48 30 | DyedMeasuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) | 10% |
| 5205 48 90 | OtherMeasuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) | 10% |
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Not shown on this page
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.