Cotton Fabric HSN Code 5208 and GST Rate
Woven fabrics of cotton, grey, bleached, dyed or printed, including denim.
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- HSN code
- 5208
- GST rate
- 5%
- Chapter
- 52: Cotton
- Before 22 Sep 2025
- No change
What is the HSN code for cotton fabric?
Cotton Fabric falls under HSN 5208, in chapter 52 (Cotton).
Woven cotton fabric is heading 5208 when it weighs up to 200 grams per square metre and 5209 above that, with mixed cotton fabrics in 5210 to 5212. All are 5%. Knitted fabrics are chapter 60, also at 5%.
| Code | Description |
|---|---|
| 520811 | Unbleached plain weave fabric up to 100 g per sq m |
| 520821 | Bleached plain weave fabric up to 100 g per sq m |
| 520852 | Printed plain weave fabric up to 100 g per sq m |
| 520942 | Denim, of yarns of different colours, above 200 g per sq m |
GST rate on cotton fabric
The GST rate on cotton fabric 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.
Which HSN digits to write on your invoice
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 | 5208 |
| Above Rs 5 crore | 6 on every invoice | 520811, 520821, 520852 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 52 |
Sample GST invoice line for cotton fabric
Here is how a line for cotton fabric looks on a tax invoice within one state: 500 × metre at Rs 85.00 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 Fabric | 5208 | 500 × metre | 85.00 | 42,500.00 | 1,062.50 | 1,062.50 | 44,625.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 2,125.00 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 at a glance
Chapter 52 (Cotton) covers: Raw cotton, cotton yarn and woven cotton fabrics.
Related HSN codes
Products often bought, sold or invoiced together with cotton fabric:
Preguntas frecuentes
What is the HSN code for cotton fabric?
Cotton Fabric falls under HSN 5208: woven fabrics of cotton, grey, bleached, dyed or printed, including denim. Common 6 digit codes are 520811 for unbleached plain weave fabric up to 100 g per sq m and 520821 for bleached plain weave fabric up to 100 g per sq m.
What is the GST rate on cotton fabric?
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states.
How many digits of the cotton fabric HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 5208 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 520811, 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.