HSN code 5206 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 less than 85% 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 5206?
HSN 5206 refers to: Cotton yarn (other than sewing thread), containing less than 85% 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 5206?
The GST rate for HSN code 5206 is 5% — CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state supply.
Is HSN code 5206 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 5206 belong to?
HSN code 5206 belongs to Chapter 52 of the GST tariff, which covers Cotton.