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HSN Code 5208: Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2

HSN 5208 covers woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2. Notification 9/2025-Central Tax (Rate) names this heading in 1 entry, at 5%. The basic customs duty in the Customs Tariff is Varies. Export policy: Free; RoDTEP 3.5% of FOB value. The heading has 111 eight-digit tariff items.

Checked against the official files on 2 October 2026111 tariff itemsChapter 52 · Cotton
GST rate5%

Total rate: half central tax, half State tax; charged as IGST across States and on import. In force from 22 September 2025.

Notfn 9/2025-CT (Rate) · Sch. I · S. No. 334
Basic customs dutyVaries

Differs by tariff item: see the table.

Customs Tariff · First Schedule · Ch. 52
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPFree · 3.5%

No export authorisation needed for any line. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 5208

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
5208 11 10DhotiPlain weave, weighing not more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 11 20SareePlain weave, weighing not more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 11 30Shirting fabricsPlain weave, weighing not more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 11 40CasementPlain weave, weighing not more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 11 90OtherPlain weave, weighing not more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 12 10DhotiPlain weave, weighing more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 12 20SareePlain weave, weighing more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 12 30Shirting fabricsPlain weave, weighing more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 12 40CasementPlain weave, weighing more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 12 50Sheeting(takia, leopard fabrics, other than furnishing fabrics)Plain weave, weighing more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 12 60VoilsPlain weave, weighing more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 12 90OtherPlain weave, weighing more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 13 10Shirting fabrics3-thread or 4-thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 13 20Dobby fabrics3-thread or 4-thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 13 90Other3-thread or 4-thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 19 10Dedsuti, dosuti fabricsOther fabrics10%Free3.5% (cap ₹8.5 per m2)
5208 19 90OtherOther fabrics10%Free3.5% (cap ₹8.5 per m2)
5208 21 10DhotiPlain weave, weighing not more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 21 20SareePlain weave, weighing not more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 21 30CasementPlain weave, weighing not more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 21 40Shirting fabricsPlain weave, weighing not more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 21 50Cambrics (including madapollam and jaconet)Plain weave, weighing not more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 21 60Mulls (including limbric and willaya)Plain weave, weighing not more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 21 70Muslin (including lawn, mulmul and organdi)Plain weave, weighing not more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 21 80Voils (excluding leno fabrics)Plain weave, weighing not more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 21 90Other 2Plain weave, weighing not more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 22 10DhotiPlain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 22 20SareePlain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 22 30Shirting fabricsPlain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 22 40CasementPlain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 22 50Cambrics (including madapollam and jaconet)Plain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 22 60Long cloth (including calico)Plain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 22 70Sheeting (takia and the like)Plain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 22 80Voils (excluding leno fabrics)Plain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 22 90OtherPlain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 23 10Shirting fabrics3-thread or 4-thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 23 20Parmatta fabrics (including ilesia, pocketing, Italian twill)3-thread or 4-thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 23 30Shirting fabrics3-thread or 4-thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 23 90Other3-thread or 4-thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 29 10Dhoti and saree, zari borderedOther fabrics10%Free3.5% (cap ₹8.5 per m2)
5208 29 20Dedsuti, dosuti fabrics, ceretonnes and osamburgeOther fabrics10%Free3.5% (cap ₹8.5 per m2)
5208 29 90OtherOther fabrics10%Free3.5% (cap ₹8.5 per m2)
5208 31 10LungiPlain weave, weighing not more than 100 g/m210%Free3.5% (cap ₹8.5 per m2)
5208 31 21Of HandloomSarees10%Free3.5% (cap ₹8.5 per m2)
5208 31 29OtherSarees10%Free3.5% (cap ₹8.5 per m2)
5208 31 30Shirting fabricsSarees10%Free3.5% (cap ₹8.5 per m2)
5208 31 40CasementSarees10%Free3.5% (cap ₹8.5 per m2)
5208 31 50Cambrics (including madapollam and jaconet)Sarees10%Free3.5% (cap ₹8.5 per m2)
5208 31 60Mull (including limbric and willaya)Sarees10%Free3.5% (cap ₹8.5 per m2)
5208 31 70Muslin (including lawn mulmul and organdi) of carded or combed yarnSarees10%Free3.5% (cap ₹8.5 per m2)
5208 31 80Voils (excluding leno fabrics)Sarees10%Free3.5% (cap ₹8.5 per m2)
5208 31 90Other 2Sarees10%Free3.5% (cap ₹8.5 per m2)
5208 32 10LungiPlain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 32 20SareePlain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 32 30Shirting fabricsPlain weave, weighing more than 100 g/m25%Free3.5% (cap ₹8.5 per m2)
5208 32 40CasementPlain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 32 50Bedticking, domesticPlain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 32 60Cambrics (including madapollam and jaconet), longcloth(including calico) and voils (excluding leno fabrics)Plain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 32 70Coating (including suiting)Plain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 32 80Furnishing fabrics( excluding pile and chenille fabrics)Plain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 32 90OtherPlain weave, weighing more than 100 g/m10%Free3.5% (cap ₹8.5 per m2)
5208 33 10Shirting fabrics3-thread or 4- thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 33 20Coating (including suiting)3-thread or 4- thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 33 30Shirting (including mazri)3-thread or 4- thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 33 90Other3-thread or 4- thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 39 10Zari bordered sareesOther fabrics10% or Rs. 150 per kg., whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 39 90OtherOther fabrics10% or Rs. 150 per kg., whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 41 10Bleeding MadrasPlain weave, weighing not more than 100 g/m10% or Rs. 9 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 41 21Of HandloomSarees10% or Rs. 9 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 41 29OtherSarees10% or Rs. 9 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 41 30Shirting fabricsSarees10% or Rs. 9 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 41 40Bed ticking, domesticSarees10% or Rs. 9 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 41 50Furnishing fabrics (excluding pile andSareesSee tariffFree3.5% (cap ₹8.5 per m2)
5208 41 90Other 2chenille fabrics)10% or Rs. 9 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 42 10Bleeding MadrasPlain weave, weighing more than 100 g/m10% or Rs. 22 per sq. m., whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 42 20SareePlain weave, weighing more than 100 g/m10% or Rs. 22 per sq. m., whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 42 30Shirting fabricsPlain weave, weighing more than 100 g/m10% or Rs. 22 per sq. m., whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 42 40CasementPlain weave, weighing more than 100 g/m10% or Rs. 22 per sq. m., whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 42 50Bed ticking, domesticPlain weave, weighing more than 100 g/m10% or Rs. 22 per sq. m., whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 42 60Furnishing fabrics, other than pile andPlain weave, weighing more than 100 g/mSee tariffFree3.5% (cap ₹8.5 per m2)
5208 42 90Otherchenille fabrics10% or Rs. 22 per sq. m., whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 43 10Bleading Madras3-thread or 4- thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 43 20Shirting fabrics3-thread or 4- thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 43 30Bedticking, damask3-thread or 4- thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 43 40Flannelette3-thread or 4- thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 43 90Other3-thread or 4- thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5208 49 10Zari bordered sareesOther fabrics10% or Rs. 143 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 49 21Of HandloomOther fabrics10% or Rs. 143 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 49 29OtherOther fabrics10% or Rs. 143 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 49 90OtherOther fabrics10% or Rs. 143 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 51 10LungiPlain weave, weighing not more than 100 g/m210% or Rs. 27 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 51 20SaariPlain weave, weighing not more than 100 g/m210% or Rs. 27 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 51 30Shirting FabricsPlain weave, weighing not more than 100 g/m210% or Rs. 27 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 51 40CasementPlain weave, weighing not more than 100 g/m210% or Rs. 27 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 51 50Cambrics (includingPlain weave, weighing not more than 100 g/m2See tariffFree3.5% (cap ₹8.5 per m2)
5208 51 60Mull (including limbric and willaya)madapollam and jaconet)10% or Rs. 27 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 51 70Muslin (including lawn mulmul andmadapollam and jaconet)See tariffFree3.5% (cap ₹8.5 per m2)
5208 51 80Voils (excluding leno fabrics)organdi) of carded or combed yarn10% or Rs. 27 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 51 90Othersorgandi) of carded or combed yarn10% or Rs. 27 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 52 10LungiPlain weave, weighing morew than 100 g/m210% or Rs. 14 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 52 20SaariPlain weave, weighing morew than 100 g/m210% or Rs. 14 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 52 30Shirting FabricsPlain weave, weighing morew than 100 g/m210% or Rs. 14 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 52 40CasementPlain weave, weighing morew than 100 g/m210% or Rs. 14 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 52 50Cambrics (including madapollamPlain weave, weighing morew than 100 g/m2See tariffFree3.5% (cap ₹8.5 per m2)
5208 52 60Mull (including limbric and willaya)and jaconet)10% or Rs. 14 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 52 70Muslin (includinglawn mulmul andand jaconet)See tariffFree3.5% (cap ₹8.5 per m2)
5208 52 80Voils(excluding leno fabrics)organdi) of carded or combed yarn10% or Rs. 14 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 52 90Otherorgandi) of carded or combed yarn10% or Rs. 14 per sq. m whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 59 10Zari bordered sareesOther fabrics10% or Rs. 30 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 59 20Sarees, HandloomOther fabrics10% or Rs. 30 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5208 59 90OtherOther fabrics10% or Rs. 30 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 5208

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 rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
5%Schedule I, S. No. 3345208 to 5212Woven fabrics of cotton
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading 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 5208

An import pays three things: 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. A registered importer takes credit of the IGST.

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.

41 tariff items of this heading have a specific or compound duty (an amount per unit, or the higher of two) or a duty not shown here. Work those out from the quantity; the working above covers the lines charged on value alone.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 5208

Under Schedule 2 of ITC(HS) 2022 the 111 tariff items are marked: 111 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

RoDTEP is notified for 111 of the 111 tariff items, at 3.5% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • 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 the heading is named in a rate entry.
  • 6 tariff items show “See tariff” because the duty cell of the Customs Tariff could not be read cleanly.

Official documents behind this page

  1. 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.
  2. 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.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. 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 with the official source before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 5208 at 5%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is Varies (it differs by tariff item; see the table). Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 5208 are marked: 111 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 111 tariff items of heading 5208 at 3.5% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 5208 has 111 eight-digit tariff items in the Customs Tariff, from 5208 11 10 to 5208 59 90. GST returns and shipping documents use these eight-digit codes.