Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more 2 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 5209 in the GSTN HSN master (92 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 | |
|---|---|---|---|
| 5209 11 | PLAIN WEAVE : | – | |
| 5209 11 11 | DHOTI | – | Save |
| 5209 11 12 | SAREE | – | Save |
| 5209 11 13 | CASEMENT | – | Save |
| 5209 11 14 | SHEETING (TAKIA, LEOPARD CLOTH AND OTHER THAN FURNISHING) | – | Save |
| 5209 11 19 | OTHER | – | Save |
| 5209 11 90 | OTHER | – | Save |
| 5209 12 | 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL : | – | |
| 5209 12 10 | SAREE | – | Save |
| 5209 12 20 | SHIRTING FABRICS | – | Save |
| 5209 12 30 | FURNISHING FABRICS (EXCLUDING PILE AND CHENILLE FABRICS) | – | Save |
| 5209 12 40 | SEERSUCKER | – | Save |
| 5209 12 50 | CANVAS, INCLUDING DUCK – CARDED OR COMBED YARN | – | Save |
| 5209 12 60 | FLANNELETTE | – | Save |
| 5209 12 70 | SHETTING (TAKIA, LEOPARD CLOTH) | – | Save |
| 5209 12 90 | OTHER | – | Save |
| 5209 19 | OTHER FABRICS | – | |
| 5209 19 00 | OTHER FABRICS | – | Save |
| 5209 21 | PLAIN WEAVE : | – | |
| 5209 21 10 | SAREE | – | Save |
| 5209 21 20 | SHIRTING FABRICS | – | Save |
| 5209 21 30 | FURNISHING FABRICS (EXCLUDING PILE AND CHENILLE FABRICS) | – | Save |
| 5209 21 40 | SEERSUCKER | – | Save |
| 5209 21 50 | CANVAS (INCLUDING DUCK) OF CARDED OR COMBED YARN | – | Save |
| 5209 21 60 | DHOTI | – | Save |
| 5209 21 70 | FLANNELLETE | – | Save |
| 5209 21 80 | SHEETING( TAKIA, LEOPARDCLOTH) | – | Save |
| 5209 21 90 | OTHER | – | Save |
| 5209 22 | 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL : | – | |
| 5209 22 10 | SHIRTING FABRICS | – | Save |
| 5209 22 20 | FURNISHING FABRICS (EXCLUDING PILE AND CHENILLE FABRICS) | – | Save |
| 5209 22 30 | DRILL | – | Save |
| 5209 22 90 | OTHER | – | Save |
| 5209 29 | OTHER FABRICS : | – | |
| 5209 29 10 | DHOTI AND SAREE, ZARI BORDERED | – | Save |
| 5209 29 20 | DEDSUTI, DOSUTI FABRICS, CERETONNES AND OSAMBURGE | – | Save |
| 5209 29 90 | OTHER | – | Save |
| 5209 31 | PLAIN WEAVE: | – | |
| 5209 31 10 | LUNGI | – | Save |
| 5209 31 20 | SAREE | – | Save |
| 5209 31 30 | SHIRTING FABRICS | – | Save |
| 5209 31 40 | FURNISHING FABRICS(EXCLUDING PILE AND CHENILLE FABRICS) | – | Save |
| 5209 31 50 | SEERSUCKER | – | Save |
| 5209 31 60 | BEDTICKING, DOMESTIC(OTHER THAN HAND DYED) | – | Save |
| 5209 31 70 | CANVAS (INCLUDING DUCK), OF CARDED OR | – | Save |
| 5209 31 80 | FLANNELLETE | – | Save |
| 5209 31 90 | OTHER | – | Save |
| 5209 32 | 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL : | – | |
| 5209 32 10 | SHIRTING FABRICS | – | Save |
| 5209 32 20 | FURNISHING FABRICS(EXCLUDING PILE AND CHENILLE FABRICS) | – | Save |
| 5209 32 30 | DRILL | – | Save |
| 5209 32 90 | OTHER | – | Save |
| 5209 39 | OTHER FABRICS : | – | |
| 5209 39 10 | ZARI BORDERED SAREES | – | Save |
| 5209 39 90 | OTHER | – | Save |
| 5209 41 | PLAIN WEAVE : | – | |
| 5209 41 10 | BLEEDING MADRAS | – | Save |
| 5209 41 20 | SAREE | – | Save |
| 5209 41 30 | SHIRTING FABRICS | – | Save |
| 5209 41 40 | FURNISHING FABRICS (EXCLUDING PILE AND CHENILLE FABRICS) | – | Save |
| 5209 41 50 | SEERSUCKER | – | Save |
| 5209 41 60 | BEDTICKING, DOMESTIC (OTHER THAN HAND DYED) | – | Save |
| 5209 41 70 | FLANNELETTE | – | Save |
| 5209 41 90 | OTHER | – | Save |
| 5209 42 | DENIM | – | |
| 5209 42 00 | DENIM | – | Save |
| 5209 43 | OTHER FABRICS OF 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL : | – | |
| 5209 43 10 | BLEEDING MADRAS | – | Save |
| 5209 43 20 | SHIRTING FABRICS | – | Save |
| 5209 43 30 | FURNISHING FABRICS (EXCLUDING PILE AND CHENILLE FABRICS) | – | Save |
| 5209 43 40 | COATING (INCLUDING SUITING) | – | Save |
| 5209 43 90 | OTHER | – | Save |
| 5209 49 | OTHER FABRICS : | – | |
| 5209 49 10 | ZARI BORDERED SARI | – | Save |
| 5209 49 90 | OTHER | – | Save |
| 5209 51 | PLAIN WEAVE : | – | |
| 5209 51 11 | OF HANDLOOM | – | Save |
| 5209 51 19 | OTHER | – | Save |
| 5209 51 20 | SAREE | – | Save |
| 5209 51 30 | SHIRTING FABRICS | – | Save |
| 5209 51 40 | FURNISHING FABRICS (EXCLUDING PILE AND CHENILLE FABRICS) | – | Save |
| 5209 51 50 | SEERSUCKER | – | Save |
| 5209 51 60 | BEDTICKING, DOMESTIC | – | Save |
| 5209 51 70 | FLANNELETTE | – | Save |
| 5209 51 90 | OTHER | – | Save |
| 5209 52 | 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL : | – | |
| 5209 52 10 | SHIRTING FABRICS | – | Save |
| 5209 52 20 | FURNISHING FABRICS (EXCLUDING PILE AND CHENILLE FABRICS) | – | Save |
| 5209 52 90 | OTHER | – | Save |
| 5209 59 | OTHER FABRICS : | – | |
| 5209 59 10 | ZARI BORDERED SAREE | – | Save |
| 5209 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 (5209) 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.
