Classification
Where HSN 5208 11 20 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 5208 11 20
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. 334 | 5208 to 5212 | Woven fabrics of cotton |
| 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 5208 11 20
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 5208 11 20
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 3.5% of FOB value for exports from the domestic tariff area and 2.1% 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 5208
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 5208 11 10 | DhotiPlain weave, weighing not more than 100 g/m | 10% |
| 5208 11 20 | SareePlain weave, weighing not more than 100 g/m | 10% |
| 5208 11 30 | Shirting fabricsPlain weave, weighing not more than 100 g/m | 10% |
| 5208 11 40 | CasementPlain weave, weighing not more than 100 g/m | 10% |
| 5208 11 90 | OtherPlain weave, weighing not more than 100 g/m | 10% |
| 5208 12 10 | DhotiPlain weave, weighing more than 100 g/m2 | 10% |
| 5208 12 20 | SareePlain weave, weighing more than 100 g/m2 | 10% |
| 5208 12 30 | Shirting fabricsPlain weave, weighing more than 100 g/m2 | 10% |
| 5208 12 40 | CasementPlain weave, weighing more than 100 g/m2 | 10% |
| 5208 12 50 | Sheeting(takia, leopard fabrics, other than furnishing fabrics)Plain weave, weighing more than 100 g/m2 | 10% |
| 5208 12 60 | VoilsPlain weave, weighing more than 100 g/m2 | 10% |
| 5208 12 90 | OtherPlain weave, weighing more than 100 g/m2 | 10% |
| 5208 13 10 | Shirting fabrics3-thread or 4-thread twill, including cross twill | 10% |
| 5208 13 20 | Dobby fabrics3-thread or 4-thread twill, including cross twill | 10% |
| 5208 13 90 | Other3-thread or 4-thread twill, including cross twill | 10% |
| 5208 19 10 | Dedsuti, dosuti fabricsOther fabrics | 10% |
| 5208 19 90 | OtherOther fabrics | 10% |
| 5208 21 10 | DhotiPlain weave, weighing not more than 100 g/m2 | 10% |
| 5208 21 20 | SareePlain weave, weighing not more than 100 g/m2 | 10% |
| 5208 21 30 | CasementPlain weave, weighing not more than 100 g/m2 | 10% |
| 5208 21 40 | Shirting fabricsPlain weave, weighing not more than 100 g/m2 | 10% |
| 5208 21 50 | Cambrics (including madapollam and jaconet)Plain weave, weighing not more than 100 g/m2 | 10% |
| 5208 21 60 | Mulls (including limbric and willaya)Plain weave, weighing not more than 100 g/m2 | 10% |
| 5208 21 70 | Muslin (including lawn, mulmul and organdi)Plain weave, weighing not more than 100 g/m2 | 10% |
| 5208 21 80 | Voils (excluding leno fabrics)Plain weave, weighing not more than 100 g/m2 | 10% |
| 5208 21 90 | Other 2Plain weave, weighing not more than 100 g/m2 | 10% |
| 5208 22 10 | DhotiPlain weave, weighing more than 100 g/m | 10% |
| 5208 22 20 | SareePlain weave, weighing more than 100 g/m | 10% |
| 5208 22 30 | Shirting fabricsPlain weave, weighing more than 100 g/m | 10% |
| 5208 22 40 | CasementPlain weave, weighing more than 100 g/m | 10% |
| 5208 22 50 | Cambrics (including madapollam and jaconet)Plain weave, weighing more than 100 g/m | 10% |
| 5208 22 60 | Long cloth (including calico)Plain weave, weighing more than 100 g/m | 10% |
| 5208 22 70 | Sheeting (takia and the like)Plain weave, weighing more than 100 g/m | 10% |
| 5208 22 80 | Voils (excluding leno fabrics)Plain weave, weighing more than 100 g/m | 10% |
| 5208 22 90 | OtherPlain weave, weighing more than 100 g/m | 10% |
| 5208 23 10 | Shirting fabrics3-thread or 4-thread twill, including cross twill | 10% |
| 5208 23 20 | Parmatta fabrics (including ilesia, pocketing, Italian twill)3-thread or 4-thread twill, including cross twill | 10% |
| 5208 23 30 | Shirting fabrics3-thread or 4-thread twill, including cross twill | 10% |
| 5208 23 90 | Other3-thread or 4-thread twill, including cross twill | 10% |
| 5208 29 10 | Dhoti and saree, zari borderedOther fabrics | 10% |
| 5208 29 20 | Dedsuti, dosuti fabrics, ceretonnes and osamburgeOther fabrics | 10% |
| 5208 29 90 | OtherOther fabrics | 10% |
| 5208 31 10 | LungiPlain weave, weighing not more than 100 g/m2 | 10% |
| 5208 31 21 | Of HandloomSarees | 10% |
| 5208 31 29 | OtherSarees | 10% |
| 5208 31 30 | Shirting fabricsSarees | 10% |
| 5208 31 40 | CasementSarees | 10% |
| 5208 31 50 | Cambrics (including madapollam and jaconet)Sarees | 10% |
| 5208 31 60 | Mull (including limbric and willaya)Sarees | 10% |
| 5208 31 70 | Muslin (including lawn mulmul and organdi) of carded or combed yarnSarees | 10% |
| 5208 31 80 | Voils (excluding leno fabrics)Sarees | 10% |
| 5208 31 90 | Other 2Sarees | 10% |
| 5208 32 10 | LungiPlain weave, weighing more than 100 g/m | 10% |
| 5208 32 20 | SareePlain weave, weighing more than 100 g/m | 10% |
| 5208 32 30 | Shirting fabricsPlain weave, weighing more than 100 g/m | 25% |
| 5208 32 40 | CasementPlain weave, weighing more than 100 g/m | 10% |
| 5208 32 50 | Bedticking, domesticPlain weave, weighing more than 100 g/m | 10% |
| 5208 32 60 | Cambrics (including madapollam and jaconet), longcloth(including calico) and voils (excluding leno fabrics)Plain weave, weighing more than 100 g/m | 10% |
| 5208 32 70 | Coating (including suiting)Plain weave, weighing more than 100 g/m | 10% |
| 5208 32 80 | Furnishing fabrics( excluding pile and chenille fabrics)Plain weave, weighing more than 100 g/m | 10% |
| 5208 32 90 | OtherPlain weave, weighing more than 100 g/m | 10% |
| 5208 33 10 | Shirting fabrics3-thread or 4- thread twill, including cross twill | 10% |
| 5208 33 20 | Coating (including suiting)3-thread or 4- thread twill, including cross twill | 10% |
| 5208 33 30 | Shirting (including mazri)3-thread or 4- thread twill, including cross twill | 10% |
| 5208 33 90 | Other3-thread or 4- thread twill, including cross twill | 10% |
| 5208 39 10 | Zari bordered sareesOther fabrics | 10% or Rs. 150 per kg., whichever is higher |
| 5208 39 90 | OtherOther fabrics | 10% or Rs. 150 per kg., whichever is higher |
| 5208 41 10 | Bleeding MadrasPlain weave, weighing not more than 100 g/m | 10% or Rs. 9 per sq. m. whichever is higher |
| 5208 41 21 | Of HandloomSarees | 10% or Rs. 9 per sq. m. whichever is higher |
| 5208 41 29 | OtherSarees | 10% or Rs. 9 per sq. m. whichever is higher |
| 5208 41 30 | Shirting fabricsSarees | 10% or Rs. 9 per sq. m. whichever is higher |
| 5208 41 40 | Bed ticking, domesticSarees | 10% or Rs. 9 per sq. m. whichever is higher |
| 5208 41 50 | Furnishing fabrics (excluding pile andSarees | See tariff |
| 5208 41 90 | Other 2chenille fabrics) | 10% or Rs. 9 per sq. m. whichever is higher |
| 5208 42 10 | Bleeding MadrasPlain weave, weighing more than 100 g/m | 10% or Rs. 22 per sq. m., whichever is higher |
| 5208 42 20 | SareePlain weave, weighing more than 100 g/m | 10% or Rs. 22 per sq. m., whichever is higher |
| 5208 42 30 | Shirting fabricsPlain weave, weighing more than 100 g/m | 10% or Rs. 22 per sq. m., whichever is higher |
| 5208 42 40 | CasementPlain weave, weighing more than 100 g/m | 10% or Rs. 22 per sq. m., whichever is higher |
| 5208 42 50 | Bed ticking, domesticPlain weave, weighing more than 100 g/m | 10% or Rs. 22 per sq. m., whichever is higher |
| 5208 42 60 | Furnishing fabrics, other than pile andPlain weave, weighing more than 100 g/m | See tariff |
| 5208 42 90 | Otherchenille fabrics | 10% or Rs. 22 per sq. m., whichever is higher |
| 5208 43 10 | Bleading Madras3-thread or 4- thread twill, including cross twill | 10% |
| 5208 43 20 | Shirting fabrics3-thread or 4- thread twill, including cross twill | 10% |
| 5208 43 30 | Bedticking, damask3-thread or 4- thread twill, including cross twill | 10% |
| 5208 43 40 | Flannelette3-thread or 4- thread twill, including cross twill | 10% |
| 5208 43 90 | Other3-thread or 4- thread twill, including cross twill | 10% |
| 5208 49 10 | Zari bordered sareesOther fabrics | 10% or Rs. 143 per sq. m. whichever is higher |
| 5208 49 21 | Of HandloomOther fabrics | 10% or Rs. 143 per sq. m whichever is higher |
| 5208 49 29 | OtherOther fabrics | 10% or Rs. 143 per sq. m whichever is higher |
| 5208 49 90 | OtherOther fabrics | 10% or Rs. 143 per sq. m whichever is higher |
| 5208 51 10 | LungiPlain weave, weighing not more than 100 g/m2 | 10% or Rs. 27 per sq. m whichever is higher |
| 5208 51 20 | SaariPlain weave, weighing not more than 100 g/m2 | 10% or Rs. 27 per sq. m whichever is higher |
| 5208 51 30 | Shirting FabricsPlain weave, weighing not more than 100 g/m2 | 10% or Rs. 27 per sq. m whichever is higher |
| 5208 51 40 | CasementPlain weave, weighing not more than 100 g/m2 | 10% or Rs. 27 per sq. m whichever is higher |
| 5208 51 50 | Cambrics (includingPlain weave, weighing not more than 100 g/m2 | See tariff |
| 5208 51 60 | Mull (including limbric and willaya)madapollam and jaconet) | 10% or Rs. 27 per sq. m whichever is higher |
| 5208 51 70 | Muslin (including lawn mulmul andmadapollam and jaconet) | See tariff |
| 5208 51 80 | Voils (excluding leno fabrics)organdi) of carded or combed yarn | 10% or Rs. 27 per sq. m whichever is higher |
| 5208 51 90 | Othersorgandi) of carded or combed yarn | 10% or Rs. 27 per sq. m whichever is higher |
| 5208 52 10 | LungiPlain weave, weighing morew than 100 g/m2 | 10% or Rs. 14 per sq. m whichever is higher |
| 5208 52 20 | SaariPlain weave, weighing morew than 100 g/m2 | 10% or Rs. 14 per sq. m whichever is higher |
| 5208 52 30 | Shirting FabricsPlain weave, weighing morew than 100 g/m2 | 10% or Rs. 14 per sq. m whichever is higher |
| 5208 52 40 | CasementPlain weave, weighing morew than 100 g/m2 | 10% or Rs. 14 per sq. m whichever is higher |
| 5208 52 50 | Cambrics (including madapollamPlain weave, weighing morew than 100 g/m2 | See tariff |
| 5208 52 60 | Mull (including limbric and willaya)and jaconet) | 10% or Rs. 14 per sq. m whichever is higher |
| 5208 52 70 | Muslin (includinglawn mulmul andand jaconet) | See tariff |
| 5208 52 80 | Voils(excluding leno fabrics)organdi) of carded or combed yarn | 10% or Rs. 14 per sq. m whichever is higher |
| 5208 52 90 | Otherorgandi) of carded or combed yarn | 10% or Rs. 14 per sq. m whichever is higher |
| 5208 59 10 | Zari bordered sareesOther fabrics | 10% or Rs. 30 per sq. m. whichever is higher |
| 5208 59 20 | Sarees, HandloomOther fabrics | 10% or Rs. 30 per sq. m. whichever is higher |
| 5208 59 90 | OtherOther fabrics | 10% or Rs. 30 per sq. m. whichever is higher |
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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 with the official source before you act on it.