Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/. 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% | 5208 to 5212 | Woven fabrics of cotton Notification 9/2025-CT(R), Schedule I, S.No. 334 |
| 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 5208 in the GSTN HSN master (134 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 | |
|---|---|---|---|
| 5208 11 | PLAIN WEAVE, WEIGHING NOT MORE THAN 100 G/M : | – | |
| 5208 11 10 | DHOTI | – | Save |
| 5208 11 20 | SAREE | – | Save |
| 5208 11 30 | SHIRTING FABRICS | – | Save |
| 5208 11 40 | CASEMENT | – | Save |
| 5208 11 90 | OTHER | – | Save |
| 5208 12 | PLAIN WEAVE, WEIGHING MORE THAN 100 G/M2: | – | |
| 5208 12 10 | DHOTI | – | Save |
| 5208 12 20 | SAREE | – | Save |
| 5208 12 30 | SHIRTINGFABRICS | – | Save |
| 5208 12 40 | CASEMENT | – | Save |
| 5208 12 50 | SHEETING(TAKIA, LEOPARD FABRICS, OTHER THAN FURNISHING FABRICS) | – | Save |
| 5208 12 60 | VOILS | – | Save |
| 5208 12 90 | OTHER | – | Save |
| 5208 13 | 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL : | – | |
| 5208 13 10 | SHIRTING FABRICS | – | Save |
| 5208 13 20 | DOBBY FABRICS | – | Save |
| 5208 13 90 | OTHER | – | Save |
| 5208 19 | OTHER FABRICS: | – | |
| 5208 19 10 | DEDSUTI, DOSUTI FABRICS | – | Save |
| 5208 19 90 | OTHER | – | Save |
| 5208 21 | PLAIN WEAVE, WEIGHING NOT MORE THAN 100G/M2: | – | |
| 5208 21 10 | DHOTI | – | Save |
| 5208 21 20 | SAREE | – | Save |
| 5208 21 30 | CASEMENT | – | Save |
| 5208 21 40 | SHIRTING FABRICS | – | Save |
| 5208 21 50 | CAMBRICS (INCLUDING MADAPOLLAM AND JACONET) | – | Save |
| 5208 21 60 | MULLS (INCLUDING LIMBRIC AND WILLAYA) | – | Save |
| 5208 21 70 | MUSLIN (INCLUDING LAWN, MULMUL AND ORGANDI) | – | Save |
| 5208 21 80 | VOILS (EXCLUDING LENO FABRICS) | – | Save |
| 5208 21 90 | OTHER | – | Save |
| 5208 22 | PLAIN WEAVE, WEIGHING MORE THAN 100 G/M2 : | – | |
| 5208 22 10 | DHOTI | – | Save |
| 5208 22 20 | SAREE | – | Save |
| 5208 22 30 | SHIRTING FABRICS | – | Save |
| 5208 22 40 | CASEMENT | – | Save |
| 5208 22 50 | CAMBRICS (INCLUDING MADAPOLLAM AND JACONET) | – | Save |
| 5208 22 60 | LONG CLOTH (INCLUDING CALICO) | – | Save |
| 5208 22 70 | SHEETING (TAKIA AND THE LIKE) | – | Save |
| 5208 22 80 | VOILS (EXCLUDING LENO FABRICS) | – | Save |
| 5208 22 90 | OTHER | – | Save |
| 5208 23 | 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL : | – | |
| 5208 23 10 | SHIRTING FABRICS | – | Save |
| 5208 23 20 | PARMATTA FABRICS (INCLUDING ILESIA, POCKETING, ITALIAN TWILL) | – | Save |
| 5208 23 30 | SHIRTING FABRICS | – | Save |
| 5208 23 90 | OTHER | – | Save |
| 5208 29 | OTHER FABRICS : | – | |
| 5208 29 10 | DHOTI AND SAREE, ZARI BORDERED | – | Save |
| 5208 29 20 | DEDSUTI, DOSUTI FABRICS, CERETONNES AND OSAMBURGE | – | Save |
| 5208 29 90 | OTHER | – | Save |
| 5208 31 | PLAIN WEAVE, WEIGHING NOT MORE THAN 100 G/M2 : | – | |
| 5208 31 10 | #NAME? | – | Save |
| 5208 31 21 | OF HANDLOOM | – | Save |
| 5208 31 29 | OTHER | – | Save |
| 5208 31 30 | SHIRTING FABRICS | – | Save |
| 5208 31 40 | CASEMENT | – | Save |
| 5208 31 50 | CAMBRICS (INCLUDING MADAPOLLAM AND JACONET) | – | Save |
| 5208 31 60 | MULL (INCLUDING LIMBRIC AND WILLAYA) | – | Save |
| 5208 31 70 | MUSLIN (INCLUDING LAWN MULMUL AND ORGANDI) OF CARDED OR COMBED YARN | – | Save |
| 5208 31 80 | VOILS (EXCLUDING LENO FABRICS) | – | Save |
| 5208 31 90 | OTHER | – | Save |
| 5208 32 | PLAIN WEAVE, WEIGHING MORE THAN 100 G/M2: | – | |
| 5208 32 10 | LUNGI | – | Save |
| 5208 32 20 | SAREE | – | Save |
| 5208 32 30 | SHIRTING FABRICS | – | Save |
| 5208 32 40 | CASEMENT | – | Save |
| 5208 32 50 | BEDTICKING, DOMESTIC | – | Save |
| 5208 32 60 | CAMBRICS (INCLUDING MADAPOLLAM AND JACONET), LONGCLOTH(INCLUDING CALICO) AND VOILS (EXCLUDING LENO FABRICS) | – | Save |
| 5208 32 70 | COATING (INCLUDING SUITING) | – | Save |
| 5208 32 80 | FURNISHING FABRICS( EXCLUDING PILE AND CHENILLE FABRICS) | – | Save |
| 5208 32 90 | OTHER | – | Save |
| 5208 33 | 3-THREAD OR 4- THREAD TWILL, INCLUDING CROSS TWILL : | – | |
| 5208 33 10 | SHIRTING FABRICS | – | Save |
| 5208 33 20 | COATING (INCLUDING SUITING) | – | Save |
| 5208 33 30 | SHIRTING (INCLUDING MAZRI) | – | Save |
| 5208 33 90 | OTHER | – | Save |
| 5208 39 | OTHER FABRICS : | – | |
| 5208 39 10 | ZARI BORDERED SAREES | – | Save |
| 5208 39 90 | OTHER | – | Save |
| 5208 41 | PLAIN WEAVE, WEIGHING NOT MORE THAN 100 G/M2 : | – | |
| 5208 41 10 | BLEEDING MADRAS | – | Save |
| 5208 41 20 | WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 G/M2- OF YARN OF DIFFERENT COLOURS : PLAIN WEAVE, WEIGHING NOT MORE THAN 100 G/M2 :SAREE | – | Save |
| 5208 41 21 | OF HANDLOOM | – | Save |
| 5208 41 29 | OTHER | – | Save |
| 5208 41 30 | SHIRTING FABRICS | – | Save |
| 5208 41 40 | BED TICKING, DOMESTIC | – | Save |
| 5208 41 50 | FURNISHING FABRICS (EXCLUDING PILE AND CHENILLE FABRICS) | – | Save |
| 5208 41 90 | OTHER | – | Save |
| 5208 42 | PLAIN WEAVE, WEIGHING MORE THAN 100 G/M2: | – | |
| 5208 42 10 | BLEEDING MADRAS | – | Save |
| 5208 42 20 | SAREE | – | Save |
| 5208 42 30 | SHIRTING FABRICS | – | Save |
| 5208 42 40 | CASEMENT | – | Save |
| 5208 42 50 | BED TICKING, DOMESTIC | – | Save |
| 5208 42 60 | FURNISHING FABRICS, OTHER THAN PILE AND CHENILLE FABRICS | – | Save |
| 5208 42 90 | OTHER | – | Save |
| 5208 43 | 3-THREAD OR 4- THREAD TWILL, INCLUDING CROSS TWILL : | – | |
| 5208 43 10 | BLEADING MADRAS | – | Save |
| 5208 43 20 | SHIRTING FABRICS | – | Save |
| 5208 43 30 | BEDTICKING, DAMASK | – | Save |
| 5208 43 40 | FLANNELETTE | – | Save |
| 5208 43 90 | OTHER | – | Save |
| 5208 49 | OTHER FABRICS : | – | |
| 5208 49 10 | ZARI BORDERED SAREES | – | Save |
| 5208 49 21 | OF HANDLOOM | – | Save |
| 5208 49 29 | OTHER | – | Save |
| 5208 49 90 | OTHER | – | Save |
| 5208 51 | PLAIN WEAVE, WEIGHING NOT MORE THAN 100 G/M2 : | – | |
| 5208 51 10 | LUNGI | – | Save |
| 5208 51 20 | Saari | – | Save |
| 5208 51 30 | SHIRTING FABRICS | – | Save |
| 5208 51 40 | CASEMENT | – | Save |
| 5208 51 50 | CAMBRICS (INCLUDING MADAPOLLAM AND JACONET) | – | Save |
| 5208 51 60 | MULL (INCLUDING LIMBRIC AND WILLAYA) | – | Save |
| 5208 51 70 | MUSLIN (INCLUDING LAWN MULMUL AND ORGANDI) OF CARDED OR COMBED YARN | – | Save |
| 5208 51 80 | VOILS (EXCLUDING LENO FABRICS) | – | Save |
| 5208 51 90 | OTHERS | – | Save |
| 5208 52 | PLAIN WEAVE, WEIGHING MOREW THAN 100 G/M2 : | – | |
| 5208 52 10 | LUNGI | – | Save |
| 5208 52 20 | SAARI | – | Save |
| 5208 52 30 | SHIRTING FABRICS | – | Save |
| 5208 52 40 | CASEMENT | – | Save |
| 5208 52 50 | CAMBRICS (INCLUDING MADAPOLLAM AND JACONET) | – | Save |
| 5208 52 60 | MULL (INCLUDING LIMBRIC AND WILLAYA) | – | Save |
| 5208 52 70 | MUSLIN (INCLUDING LAWN MULMUL AND ORGANDI) OF CARDED OR COMBED YARN | – | Save |
| 5208 52 80 | VOILS (EXCLUDING LENO FABRICS) M | – | Save |
| 5208 52 90 | OTHER | – | Save |
| 5208 53 10 | WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 G/M2- PRINTED : 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL :SHIRTING FABRICS | – | Save |
| 5208 53 20 | WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 G/M2- PRINTED : 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL :BEDTICKING | – | Save |
| 5208 53 90 | WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 G/M2- PRINTED : 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL :OTHER | – | Save |
| 5208 59 | OTHER FABRICS : | – | |
| 5208 59 10 | Zari bordered sarees | – | Save |
| 5208 59 20 | SAREES, HANDLOOM | – | Save |
| 5208 59 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 (5208) 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.
