What is the GST (IGST) rate for HSN code 52010012?

HSN code 52010012 (Raw Cotton) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 52010012?

The Basic Customs Duty (BCD) for HSN code 52010012 is 5%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 52010012 cover?

HSN code 52010012 covers Raw Cotton. 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 52010012?

The standard unit of quantity (UQC) for HSN code 52010012 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Raw Cotton HSN Code 5201

Q: What is the HSN code for Raw Cotton?

The HSN code for Raw Cotton is 52010012, 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 raw cotton?

Raw cotton falls under heading 5201 — Bengal deshi under 52010011 and Indian cotton of specified staple lengths under 52010012.

5% IGSTSchedule I

Cotton, not carded or combed (raw cotton), is classified under HSN heading 5201. Bengal deshi and other staple lengths each have their own tariff item.

Search any HSN code

Heading

5201

Primary code

52010012

GST / IGST

Customs duty (BCD)

Raw Cotton HSN codes & GST rates

The 8-digit HSN/HS codes under heading 5201 (cotton, not carded or combed). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
52010011	- Bengal deshi	5%	5%
52010012	- Indian cotton of staple lengths 20.5 mm (25/32") and below (e. g. oomras, yellow picking, Assam comillas)	5%	5%

FTA preferential rates: 8 partner agreement(s) listed for 52010012; best preferential rate 0% via ASEAN countries; 6 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for raw cotton?

The HSN code for raw cotton is 5201 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for raw cotton the most common is 52010012, 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 raw cotton is classified under HSN

The HSN classification for raw cotton 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
52014-digit headingCOTTON, NOT CARDED OR COMBED
5201006-digit subheadingCotton, not carded or combed :
520100128-digit tariff item- Indian cotton of staple lengths 20.5 mm (25/32") and below (e. g. oomras, yellow picking, Assam comillas)

Section XI — TEXTILES AND TEXTILE ARTICLES

GST on raw cotton

Raw Cotton (HSN 5201) 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 52010012 — 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 raw cotton

When raw cotton (HSN 52010012) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 5%, AIDC 5%, 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: ₹11.0638. 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 52010012 →

Conclusion

The HSN code for raw cotton is 5201 at the heading level, with 52010012 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.