5205

HSN Code 5205: GST Rate & Description

Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, 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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24 Sub-codes under 5205
520511 Measuring 714.29 decitex or more (not exceeding 14… 520512 Measuring less than 714.29 decitex but not less th… 520513 Measuring less than 232.56 decitex but not less th… 520514 Measuring less than 192.31 decitex but not less th… 520515 Measuring less than 125 decitex (exceeding 80 metr… 520521 Measuring 714.29 decitex or more (not exceeding 14… 520522 Measuring less than 714.29 decitex but not less th… 520523 Measuring less than 232.56 decitex but not less th… 520524 Measuring less than 192.31 decitex but not less th… 520526 Measuring less than 125 decitex but not less than… 520527 Measuring less than 106.38 decitex but not less th… 520528 Measuring less than 83.33 decitex (exceeding 120 m… 520531 Measuring per single yarn 714.29 decitex or more (… 520532 Measuring per single yarn less than 714.29 decitex… 520533 Measuring per single yarn less than 232.56 decitex… 520534 Measuring per single yarn less than 192.31 decitex… 520535 Measuring per single yarn less than 125 decitex (e… 520541 Measuring per single yarn 714.29 decitex or more (… 520542 Measuring per single yarn less than 714.29 decitex… 520543 Measuring per single yarn less than 232.56 decitex… 520544 Measuring per single yarn less than 192.31 decitex… 520546 Measuring per single yarn less than 125 decitex bu… 520547 Measuring per single yarn less than 106.38 decitex… 520548 Measuring per single yarn less than 83.33 decitex…
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 5205

HSN code 5205 is a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification. It covers: Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, 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 5205?
HSN 5205 refers to: Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale. It belongs to Chapter 52 (Cotton) of the GST tariff.
What is the GST rate for HSN code 5205?
The GST rate for HSN code 5205 is 5% — CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state supply.
Is HSN code 5205 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 5205 belong to?
HSN code 5205 belongs to Chapter 52 of the GST tariff, which covers Cotton.