What is the GST (IGST) rate for HSN code 52051110?

HSN code 52051110 (Cotton Yarn) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 52051110?

The Basic Customs Duty (BCD) for HSN code 52051110 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 52051110 cover?

HSN code 52051110 covers Cotton Yarn. 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 52051110?

The standard unit of quantity (UQC) for HSN code 52051110 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Cotton Yarn HSN Code 5205

Q: What is the HSN code for Cotton Yarn?

The HSN code for Cotton Yarn is 52051110, 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 yarn?

Single uncombed cotton yarn falls under sub-heading 520511 — grey under 52051110 and bleached under 52051120, within heading 5205.

5% IGSTSchedule I

Cotton yarn (≥85% cotton, not for retail sale) is classified under HSN heading 5205. Grey and bleached single yarns each have their own tariff item.

Search any HSN code

Heading

5205

Primary code

52051110

GST / IGST

Customs duty (BCD)

10%

Cotton Yarn HSN codes & GST rates

The 8-digit HSN/HS codes under heading 5205 (cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
52051110	Grey	5%	10%
52051120	Bleached	5%	10%

FTA preferential rates: 12 partner agreement(s) listed for 52051110; best preferential rate 0% via ASEAN countries; 10 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for cotton yarn?

The HSN code for cotton yarn is 5205 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for cotton yarn the most common is 52051110, 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 yarn is classified under HSN

The HSN classification for cotton yarn 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
52054-digit headingCOTTON YARN (OTHER THAN SEWING THREAD), CONTAINING 85% OR MORE BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE
5205116-digit subheadingMeasuring 714.29 decitex or more (not exceeding 14 metric number) :
520511108-digit tariff itemGrey

Section XI — TEXTILES AND TEXTILE ARTICLES

GST on cotton yarn

Cotton Yarn (HSN 5205) 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 52051110 — 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 yarn

When cotton yarn (HSN 52051110) 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 52051110 →

Conclusion

The HSN code for cotton yarn is 5205 at the heading level, with 52051110 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.