Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale. Chapter 52: Cotton.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 5205 to 5207 | Cotton yarn [other than khadi yarn] Notification 9/2025-CT(R), Schedule I, S.No. 333 |
| Entries for the whole of Chapter 52 (they apply where the description fits) | ||
| Nil | 52 | Gandhi Topi, Khadi yarn Notification 10/2025-CT(R), S.No. 144 |
| Nil | 50 to 55 | Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets Notification 10/2025-CT(R), S.No. 145 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 5205 in the GSTN HSN master (107 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 5205 11 | MEASURING 714.29 DECITEX OR MORE (NOT EXCEEDING 14 METRIC NUMBER) : | – | |
| 5205 11 10 | GREY | – | Save |
| 5205 11 20 | BLEACHED | – | Save |
| 5205 11 30 | DYED | – | Save |
| 5205 11 90 | OTHER | – | Save |
| 5205 12 | MEASURING LESS THAN 714.29 DECITEX BUT NOT LESS THAN 232.56 DECITEX (EXCEEDING 14 METRIC NUMBER BUT NOT EXCEEDING 43 METRIC NUMBER) : | – | |
| 5205 12 10 | GREY | – | Save |
| 5205 12 20 | BLEACHED | – | Save |
| 5205 12 30 | DYED | – | Save |
| 5205 12 90 | OTHER | – | Save |
| 5205 13 | MEASURING LESS THAN 232.56 DECITEX BUT NOT LESS THAN 192 .31 DECITEX (EXCEEDING 43 METRIC NUMBER BUT NOT EXCEEDING 52 METRIC NUMBER) : | – | |
| 5205 13 10 | GREY | – | Save |
| 5205 13 20 | BLEACHED | – | Save |
| 5205 13 30 | DYED | – | Save |
| 5205 13 90 | OTHER | – | Save |
| 5205 14 | MEASURING LESS THAN 192.31 DECITEX BUT NOT LESS THAN 125 DECITEX (EXCEEDING 52 METRIC NUMBER BUT NOT EXCEEDING 80 METRIC NUMBER) : | – | |
| 5205 14 10 | GREY | – | Save |
| 5205 14 20 | BLEACHED | – | Save |
| 5205 14 30 | DYED | – | Save |
| 5205 14 90 | OTHER | – | Save |
| 5205 15 | MEASURING LESS THAN 125 DECITEX (EXCEEDING 80 METRIC NUMBER) : | – | |
| 5205 15 10 | GREY | – | Save |
| 5205 15 20 | BLEACHED | – | Save |
| 5205 15 30 | DYED | – | Save |
| 5205 15 90 | OTHER | – | Save |
| 5205 21 | MEASURING 714.29 DECITEX OR MORE (NOT EXCEEDING 14 METRIC NUMBER) : | – | |
| 5205 21 10 | GREY | – | Save |
| 5205 21 20 | BLEACHED | – | Save |
| 5205 21 30 | DYED | – | Save |
| 5205 21 90 | OTHER | – | Save |
| 5205 22 | MEASURING LESS THAN 714.29 DECITEX BUT NOT LESS THAN 232.56 DECITEX (EXCEEDING 14 METRIC NUMBER BUT NOT EXCEEDING 43 METRIC NUMBER) : | – | |
| 5205 22 10 | GREY | – | Save |
| 5205 22 20 | BLEACHED | – | Save |
| 5205 22 90 | OTHER | – | Save |
| 5205 23 | MEASURING LESS THAN 232.56 DECITEX BUT NOT LESS THAN 192.31 DECITEX (EXCEEDING 43 METRIC NUMBER BUT NOT EXCEEDING 52 METRIC NUMBER) : | – | |
| 5205 23 10 | GREY | – | Save |
| 5205 23 20 | BLEACHED | – | Save |
| 5205 23 90 | OTHER | – | Save |
| 5205 24 | MEASURING LESS THAN 192.31 DECITEX BUT NOT LESS THAN 125 DECITEX (EXCEEDING 52 METRIC NUMBER BUT NOT EXCEEDING 80 METRIC NUMBER) : | – | |
| 5205 24 10 | GREY | – | Save |
| 5205 24 20 | BLEACHED | – | Save |
| 5205 24 90 | OTHER | – | Save |
| 5205 26 | MEASURING LESS THAN 125 DECITEX BUT NOT LESS THAN 106.38 DECITEX (EXCEEDING 80 METRIC NUMBER BUT NOT EXCEEDING 94 METRIC NUMBER) : | – | |
| 5205 26 10 | DYED | – | Save |
| 5205 26 20 | BLEACHED | – | Save |
| 5205 26 90 | OTHER | – | Save |
| 5205 27 | Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) | – | |
| 5205 27 10 | DYED | – | Save |
| 5205 27 20 | BLEACHED | – | Save |
| 5205 27 90 | OTHER | – | Save |
| 5205 28 | MEASURING LESS THAN 83.33 DECITEX (EXCEEDING 120 METRIC NUMBER) : | – | |
| 5205 28 10 | DYED | – | Save |
| 5205 28 20 | BLEACHED | – | Save |
| 5205 28 90 | OTHER | – | Save |
| 5205 31 | MEASURING PER SINGLE YARN 714.29 DECITEX OR MORE (NOT EXCEEDING 14 METRIC NUMBER PER SINGLE YARN) : | – | |
| 5205 31 10 | GREY | – | Save |
| 5205 31 20 | BLEACHED | – | Save |
| 5205 31 30 | DYED | – | Save |
| 5205 31 90 | OTHER | – | Save |
| 5205 32 | MEASURING PER SINGLE YARN LESS THAN 714.29 DECITEX BUT NOT LESS THAN 232.56 DECITEX (EXCEEDING 14 METRIC NUMBER BUT NOT EXCEEDING 43 METRIC NUMBER PER SINGLE YARN): | – | |
| 5205 32 10 | GREY | – | Save |
| 5205 32 20 | BLEACHED | – | Save |
| 5205 32 90 | OTHER | – | Save |
| 5205 33 | MEASURING PER SINGLE YARN LESS THAN 232.56 DECITEX BUT NOT LESS THAN 192.31 DECITEX (EXCEEDING 43 METRIC NUMBER BUT NOT EXCEEDING 52 METRIC NUMBER PER SINGLE YARN) : | – | |
| 5205 33 10 | GREY | – | Save |
| 5205 33 20 | BLEACHED | – | Save |
| 5205 33 30 | DYED | – | Save |
| 5205 33 90 | OTHER | – | Save |
| 5205 34 | MEASURING PER SINGLE YARN LESS THAN 192.31 DECITEX BUT NOT LESS THAN 125 DECITEX (EXCEEDING 52 METRIC NUMBER BUT NOT EXCEEDING 80 METRIC NUMBER PER SINGLE YARN) : | – | |
| 5205 34 10 | GREY | – | Save |
| 5205 34 20 | BLEACHED | – | Save |
| 5205 34 30 | DYED | – | Save |
| 5205 34 90 | OTHER | – | Save |
| 5205 35 | MEASURING PER SINGLE YARN LESS THAN 125 DECITEX (EXCEEDING 80 METRIC NUMBER PER SINGLE YARN) : | – | |
| 5205 35 10 | GREY | – | Save |
| 5205 35 90 | OTHER | – | Save |
| 5205 41 | MEASURING PER SINGLE YARN 714.29 DECITEX OR MORE (NOT EXCEEDING 14 METRIC NUMBER PER SINGLE YARN) : | – | |
| 5205 41 10 | GREY | – | Save |
| 5205 41 20 | BLEACHED | – | Save |
| 5205 41 30 | DYED | – | Save |
| 5205 41 90 | OTHER | – | Save |
| 5205 42 | MEASURING PER SINGLE YARN LESS THAN 714.29 DECITEX BUT NOT LESS THAN 232.56 DECITEX (EXCEEDING 14 METRIC NUMBER BUT NOT EXCEEDING 43 METRIC NUMBER PER SINGLE YARN) : | – | |
| 5205 42 10 | GREY | – | Save |
| 5205 42 90 | OTHER | – | Save |
| 5205 43 | MEASURING PER SINGLE YARN LESS THAN 232.56 DECITEX BUT NOT LESS THAN 192.31 DECITEX (EXCEEDING 43 METRIC NUMBER BUT NOT EXCEEDING 52 METRIC NUMBER PER SINGLE YARN) : | – | |
| 5205 43 10 | GREY | – | Save |
| 5205 43 20 | BLEACHED | – | Save |
| 5205 43 90 | OTHER | – | Save |
| 5205 44 | MEASURING PER SINGLE YARN LESS THAN 192.31 DECITEX BUT NOT LESS THAN 125 DECITEX (EXCEEDING 52 METRIC NUMBER BUT NOT EXCEEDING 80 METRIC NUMBER PER SINGLE YARN) : | – | |
| 5205 44 10 | GREY | – | Save |
| 5205 44 20 | BLEACHED | – | Save |
| 5205 44 90 | OTHER | – | Save |
| 5205 46 | MEASURING PER SINGLE YARN LESS THAN 125 DECITEX BUT NOT LESS THAN 106.38 DECITEX (EXCEEDING 80 METRIC NUMBER BUT NOT EXCEEDING 94 METRIC NUMBER PER SINGLE YARN) : | – | |
| 5205 46 10 | GREY | – | Save |
| 5205 46 20 | BLEACHED | – | Save |
| 5205 46 30 | DYED | – | Save |
| 5205 46 90 | OTHER | – | Save |
| 5205 47 | MEASURING PER SINGLE YARN LESS THAN 106.38 DECITEX BUT NOT LESS THAN 83.33 DECITEX (EXCEEDING 94 METRIC NUMBER BUT NOT EXCEEDING 120 METRIC NUMBER PER SINGLE YARN) : | – | |
| 5205 47 10 | GREY | – | Save |
| 5205 47 20 | BLEACHED | – | Save |
| 5205 47 30 | DYED | – | Save |
| 5205 47 90 | OTHER | – | Save |
| 5205 48 | MEASURING PER SINGLE YARN LESS THAN 83.33 DECITEX (EXCEEDING 120 METRIC NUMBER PER SINGLE YARN) : | – | |
| 5205 48 10 | GREY | – | Save |
| 5205 48 20 | BLEACHED | – | Save |
| 5205 48 30 | DYED | – | Save |
| 5205 48 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (5205) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
