Chapter 52
Headings in HSN Chapter 52
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 5201 | Cotton, not carded or combed | 5% | Free / 5% | 11 |
| 5202 | Cotton waste (including yarn waste and garnetted stock) | 5% | 10% | 3 |
| 5203 | Cotton, carded or combed | 5% | 30% | 1 |
| 5204 | Cotton sewing thread, whether or not put up for retail sale | 5% | 10% | 11 |
| 5205 | Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale | 5% | 10% | 83 |
| 5206 | Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale | 5% | 10% | 20 |
| 5207 | Cotton yarn (other than sewing thread) put up for retail sale | 5% | 10% | 2 |
| 5208 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 | 5% | Varies | 111 |
| 5209 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more 2 than 200 g/m | 5% | Varies | 76 |
| 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 | 5% | Varies | 44 |
| 5211 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2 | 5% | Varies | 58 |
| 5212 | Other woven fabrics of cotton 2 | 5% | Varies | 10 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
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.
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.