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HSN Code 52104120: Crepe fabrics (excluding crepe checks)

HSN 5210 41 20 is crepe fabrics (excluding crepe checks), a tariff item of heading 5210 (woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made…). GST: 5%. Basic customs duty: 10% or Rs. 15 per sq. m. whichever is higher. Export policy: Free; RoDTEP 3.5% of FOB value.

Checked against the official files on 2 October 2026Heading 5210Chapter 52 · Cotton
GST rate5%

Total rate: half central tax, half State tax; IGST across States and on import.

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

Standard rate, unit m2. 10% or Rs. 15 per sq. m. whichever is higher.

Customs Tariff · First Schedule · Ch. 52
Export policyFree

No export authorisation needed.

ITC(HS) 2022 · Schedule 2
RoDTEP3.5%

Of FOB value, exports from the domestic tariff area; cap ₹8.5 per m2. AA, SEZ and EOU exports: 2.1%. Up to 31 December 2026.

Appendix 4R · w.e.f. 10 Oct 2024
Classification

Where HSN 5210 41 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.

Chapter
52 · Cotton
Heading
5210 · 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
Group
Plain weave
Tariff item
5210 41 20 · Crepe fabrics (excluding crepe checks)
Unit
m2
GST

GST Rate on HSN 5210 41 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 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 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 41 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.

The duty on this line is 10% or Rs. 15 per sq. m. whichever is higher. It depends on the quantity as well as the value, so work it out from the invoice quantity; surcharge and IGST are then added as above.

Export

Export Policy and RoDTEP for HSN 5210 41 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.

  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.
Same heading

Other Codes Under HSN 5210

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

  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 4 questions readers ask most on this topic.

HSN 5210 41 20 is the tariff item for crepe fabrics (excluding crepe checks), under heading 5210 (Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made…) of Chapter 52.

The entries of Notification No. 9/2025-Central Tax (Rate) that reach this code give 5%. The rate depends on the description in the entry.

The basic customs duty in the Customs Tariff is 10% or Rs. 15 per sq. m. whichever is higher. Social welfare surcharge at 10% of the duty and IGST at the GST rate are added. An exemption notification or a trade agreement can reduce the duty actually payable.

Yes. Appendix 4R lists the code at 3.5% of FOB value, capped at ₹8.5 per m2. The scheme continues up to 31 December 2026.