What is the GST (IGST) rate for HSN code 52081120?

HSN code 52081120 (Cotton Fabric) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 52081120?

The Basic Customs Duty (BCD) for HSN code 52081120 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 52081120 cover?

HSN code 52081120 covers Cotton Fabric. It sits under Chapter 52 – Cotton SUB-HEADING NOTE: For the purposes of sub-headings 5209 42 and 5211 42, the expression "denim" means fabrics of yarns of different colours, of 3 - thread or 4 - thread twill, including broken twill, warp faced, the warp yarns of, in Section XI – TEXTILES AND TEXTILE ARTICLES.

What is the unit of measurement for HSN code 52081120?

The standard unit of quantity (UQC) for HSN code 52081120 is m2, as listed in the Customs Tariff.

HSN Code Finder · Product

Cotton Fabric HSN Code 5208

Q: What is the HSN code for Cotton Fabric?

The HSN code for Cotton Fabric is 52081120, classified under Chapter 52 – Cotton SUB-HEADING NOTE: For the purposes of sub-headings 5209 42 and 5211 42, the expression "denim" means fabrics of yarns of different colours, of 3 - thread or 4 - thread twill, including broken twill, warp faced, the warp yarns of of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for cotton fabric?

Unbleached plain-weave cotton fabric falls under sub-heading 520811 — dhoti under 52081110 and saree under 52081120, within heading 5208.

5% IGSTSchedule I

Woven cotton fabrics (≥85% cotton, light weight) are classified under HSN heading 5208. Dhoti and saree fabric each have their own tariff item.

Search any HSN code

Heading

5208

Primary code

52081120

GST / IGST

Customs duty (BCD)

10%

Cotton Fabric HSN codes & GST rates

The 8-digit HSN/HS codes under heading 5208 (woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 2). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
52081110	Dhoti	5%	10%
52081120	Saree	5%	10%

FTA preferential rates: 11 partner agreement(s) listed for 52081120; best preferential rate 0% via Japan; 7 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for cotton fabric?

The HSN code for cotton fabric is 5208 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for cotton fabric the most common is 52081120, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How cotton fabric is classified under HSN

The HSN classification for cotton fabric narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 522-digitCotton SUB-HEADING NOTE: For the purposes of sub-headings 5209 42 and 5211 42, the expression "denim" means fabrics of yarns of different colours, of 3 - thread or 4 - thread twill, including broken twill, warp faced, the warp yarns of
52084-digit headingWOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 G/M2 2
5208116-digit subheadingPlain weave, weighing not more than 100 g/
520811208-digit tariff itemSaree

Section XI — TEXTILES AND TEXTILE ARTICLES

GST on cotton fabric

Cotton Fabric (HSN 5208) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 52081120 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported cotton fabric

When cotton fabric (HSN 52081120) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 5% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹17.705. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 52081120 →

Conclusion

The HSN code for cotton fabric is 5208 at the heading level, with 52081120 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.