Indian ITC-HS · Subheading (6-digit)
HSN / HS Code 520100Cotton, not carded or combed
Why might this GST rate differ?
This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.
HSN code 520100 covers Cotton, not carded or combed. GST / IGST is 5%.
Ask AI about this code
Answers are grounded in the official tariff data shown on this page.
AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.
Where this code sits
- 1
- 2520100Subheading (6-digit)Cotton, not carded or combed :
Tariff items under HSN 520100
The 8-digit tariff items within subheading 520100, each with its own GST rate and effective import-duty breakdown.
- 52010011Bengal deshi
- 52010012Indian cotton of staple lengths 20.5 mm (25/32") and below (e. g. oomras, yellow picking, Assam comillas)
- 52010013Indian cotton of staple length exceeding 20.5mm (26/32") but not exceeding 24.5mm (30/32")
- 52010014Indian cotton of staple length over 24.5 mm (31/32") to 28 mm
- 52010015Indian cotton of staple length 28.5 mm (14/32") and above but below 34.5 mm
- 52010019Indian cotton of all staple length 34.5 mm and above (112/32") 5201 00 21 ---- Of staple length not exceeding 20.0 mm kg. 5% - 5201 00 22 ---- Of staple length exceeding 20.0 mm but not exceeding 24.5 mm 5201 00 23 ---- Of staple length exceeding 24.5 mm but not kg. 5% - exceeding 27.0 mm 5201 00 24 ---- Of staple length exceeding 27.0 mm but not kg. 5% - exceeding 32.0 mm 5201 00 25 ---- Of staple length exceeding 32.0 mm kg. 5% -
Product guides for this heading
Searching by product name? These guides cover the HSN code, GST rate and import duty for common goods under heading 5201.
What is an HSN Code?
An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.
- First 2 digits: Chapter (e.g. 52)
- Digits 3–4: Heading
- Digits 5–6: Subheading (WCO-aligned)
- Last 2 digits: Indian ITC extension for added granularity
Why is the right HSN code important?
- Ensures correct calculation of customs duties and taxes.
- Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
- Helps avoid clearance delays, penalties or reclassification disputes.
How to use this HSN code
Export Documentation
Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.
Import Clearance
Required for the Bill of Entry and customs clearance when importing goods into India.
GST Classification
Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.
Common HSN code mistakes to avoid
- • Reusing outdated or incorrect codes from old shipments
- • Mixing up similar product codes without checking descriptions
- • Ignoring the last 2 digits which affect Indian duty rates
- • Not considering composition, end use or manufacturing process
- • Relying solely on online tools without professional verification
Need more information?
For complex products, consult with customs brokers or trade experts who can classify based on:
- • Physical product inspection
- • Material composition / manufacturing process
- • Intended end-use
- • Latest customs notifications & advance rulings
Additional Resources
• DGFT Policy: Guidelines for export-import procedures
• Customs Tariff: Complete HSN code list with duty rates
• GST Notifications: Latest tax-rate updates
• Trade Portal: Government trade documentation support
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Open toolHSN Code 520100 — FAQs
Duty, GST and classification questions answered from the official Customs Tariff data.
HSN code 520100 (Cotton, not carded or combed) attracts 5% IGST under Schedule I of the GST notification.
The Basic Customs Duty (BCD) for HSN code 520100 is 5%.
HSN code 520100 covers Cotton, not carded or combed. 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.
The HSN code for Cotton, not carded or combed is 520100, 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).
The standard unit of quantity (UQC) for HSN code 520100 is kg, as listed in the Customs Tariff.
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