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HSN Code 5210: Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, 2…

HSN 5210 covers woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, 2. 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 44 eight-digit tariff items.

Checked against the official files on 2 October 202644 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 5210

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 less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, 2 weighing not more than 200 g/m.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
5210 11 10Shirting fabricsPlain weave10%Free3.5% (cap ₹8.5 per m2)
5210 11 20SareePlain weave10%Free3.5% (cap ₹8.5 per m2)
5210 11 90OtherPlain weave10%Free3.5% (cap ₹8.5 per m2)
5210 19 00Other fabrics25%Free3.5% (cap ₹8.5 per m2)
5210 21 10Shirting fabricsPlain weave10%Free3.5% (cap ₹8.5 per m2)
5210 21 20Poplin and broad fabricsPlain weave10%Free3.5% (cap ₹8.5 per m2)
5210 21 30SareePlain weave10%Free3.5% (cap ₹8.5 per m2)
5210 21 40Shirting (including mazri)Plain weave10%Free3.5% (cap ₹8.5 per m2)
5210 21 50VoilePlain weave10%Free3.5% (cap ₹8.5 per m2)
5210 21 90OtherPlain weave10%Free3.5% (cap ₹8.5 per m2)
5210 29 10Dhoti and saree, zari borderedOther fabrics10%Free3.5% (cap ₹8.5 per m2)
5210 29 20Dedsuti, Dosuti, ceretonnes and osamburgeOther fabrics10%Free3.5% (cap ₹8.5 per m2)
5210 29 90OtherOther fabrics10%Free3.5% (cap ₹8.5 per m2)
5210 31 10Shirting fabricsPlain weave10%Free3.5% (cap ₹8.5 per m2)
5210 31 20Coating (including suitings)Plain weave10%Free3.5% (cap ₹8.5 per m2)
5210 31 30Furnishing fabrics (excluding pile and chenille fabrics)Plain weave10%Free3.5% (cap ₹8.5 per m2)
5210 31 40Poplin and broad fabricsPlain weave10%Free3.5% (cap ₹8.5 per m2)
5210 31 50SareePlain weave10%Free3.5% (cap ₹8.5 per m2)
5210 31 60VoilsPlain weave10%Free3.5% (cap ₹8.5 per m2)
5210 31 90OtherPlain weave10%Free3.5% (cap ₹8.5 per m2)
5210 32 10Crepe fabrics including crepe checks3-thread or 4-thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5210 32 20Shirting fabrics3-thread or 4-thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5210 32 30Bedticking, damask3-thread or 4-thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5210 32 90Other3-thread or 4-thread twill, including cross twill10%Free3.5% (cap ₹8.5 per m2)
5210 39 10Zari bordered sareeOther fabrics10% or Rs. 150 per kg., whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 39 90OtherOther fabrics10% or Rs. 150 per kg., whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 41 10Bleeding MadrasPlain weave10% or Rs. 15 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 41 20Crepe fabrics (excluding crepe checks)Plain weave10% or Rs. 15 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 41 30Shirting fabricsPlain weave10%or Rs. 15 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 41 40SuitingsPlain weave10% or Rs. 15 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 41 50Poplin and broad fabricsPlain weave10% or Rs. 15 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 41 60SareePlain weave10% or Rs. 15 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 41 70VoilsPlain weave10% or Rs. 15 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 41 90OtherPlain weave10% or Rs. 15 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 49 10Zari bordered sareeOther fabrics10% or Rs. 132 per kg., whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 49 90OtherOther fabrics10% or Rs. 132 per kg., whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 51 10Shirting fabricsPlain weave10% or Rs. 12 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 51 20CasementPlain weave10% or Rs. 12 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 51 30SareePlain weave10% or Rs. 12 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 51 40Poplin and broad fabricsPlain weave10% or Rs. 12 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 51 50VoilsPlain weave10% or Rs. 12 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 51 90OtherPlain weave10% or Rs. 12 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 59 10Zari bordered sareeOther fabrics10% or Rs. 12 per sq. m. whichever is higherFree3.5% (cap ₹8.5 per m2)
5210 59 90OtherOther fabrics10% or Rs. 12 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 5210

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 5210

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.

20 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 5210

Under Schedule 2 of ITC(HS) 2022 the 44 tariff items are marked: 44 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 44 of the 44 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.

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 or speak to our CA team 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 5210 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 5210 are marked: 44 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 44 tariff items of heading 5210 at 3.5% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 5210 has 44 eight-digit tariff items in the Customs Tariff, from 5210 11 10 to 5210 59 90. GST returns and shipping documents use these eight-digit codes.