5204

HSN Code 5204: GST Rate & Description

Cotton sewing thread, whether or not put up for retail sale
HSN Chapter 52 — Cotton 4-digit code 5% GST
Parent codes: 52 — Cotton
GST Rate Breakdown
CGST
2.5%
SGST / UTGST
2.5%
IGST
5%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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3 Sub-codes under 5204
520411 Containing 85% or more by weight of cotton : 520419 Other 520420 Put up for retail sale :
All HSN codes in Chapter 52 — Cotton (12 codes)
5201 Cotton, not carded or combed 5202 Cotton waste (including yarn waste and garnetted… 5203 Cotton, carded or combed 5204 Cotton sewing thread, whether or not put up for… 5205 Cotton yarn (other than sewing thread), containi… 5206 Cotton yarn (other than sewing thread), containi… 5207 Cotton yarn (other than sewing thread) put up fo… 5208 Woven fabrics of cotton, containing 85% or more… 5209 Woven fabrics of cotton, containing 85% or more… 5210 Woven fabrics of cotton, containing less than 85… 5211 Woven fabrics of cotton, containing less than 85… 5212 Other woven fabrics of cotton

About HSN Code 5204

HSN code 5204 is a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification. It covers: Cotton sewing thread, whether or not put up for retail sale.

This code falls under Chapter 52 (Cotton) of the Indian GST tariff. The applicable GST rate is 5% (CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state transactions).

Who needs this code? Any GST-registered business supplying goods classified under this HSN code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is HSN code 5204?
HSN 5204 refers to: Cotton sewing thread, whether or not put up for retail sale. It belongs to Chapter 52 (Cotton) of the GST tariff.
What is the GST rate for HSN code 5204?
The GST rate for HSN code 5204 is 5% — CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state supply.
Is HSN code 5204 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 5204 belong to?
HSN code 5204 belongs to Chapter 52 of the GST tariff, which covers Cotton.