Cotton yarn (not sewing thread) with 85% or more cotton, not for retail sale.
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Cotton Yarn falls under HSN 5205, in chapter 52 (Cotton).
Cotton yarn is heading 5205 when it is at least 85% cotton and 5206 when it is a blend. Yarn put up for retail sale is 5207, and cotton sewing thread is 5204. All are 5%. Subheadings depend on fineness (decitex) and on whether the fibres are combed.
| Code | Description |
|---|---|
| 520511 | Single yarn of uncombed fibres, measuring 714.29 decitex or more |
| 520512 | Single yarn of uncombed fibres, 232.56 to 714.29 decitex |
| 520522 | Single yarn of combed fibres, 232.56 to 714.29 decitex |
The GST rate on cotton yarn is 5%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 5205 |
| Above Rs 5 crore | 6 on every invoice | 520511, 520512, 520522 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 52 |
Here is how a line for cotton yarn looks on a tax invoice within one state: 200 × kg at Rs 280.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Cotton Yarn | 5205 | 200 × kg | 280.00 | 56,000.00 | 1,400.00 | 1,400.00 | 58,800.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 2,800.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 52 (Cotton) covers: Raw cotton, cotton yarn and woven cotton fabrics.
Other pages in chapter 52
Products often bought, sold or invoiced together with cotton yarn:
Cotton Yarn falls under HSN 5205: cotton yarn (not sewing thread) with 85% or more cotton, not for retail sale. Common 6 digit codes are 520511 for single yarn of uncombed fibres, measuring 714.29 decitex or more and 520512 for single yarn of uncombed fibres, 232.56 to 714.29 decitex.
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 5205 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 520511, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.