Cotton fibre, not carded or combed, including kapas bales.
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Raw Cotton falls under HSN 5201, in chapter 52 (Cotton).
Raw cotton fibre is heading 5201 and taxed at 5%. A ginning mill or trader buying raw cotton directly from a farmer pays the tax itself under reverse charge. Cotton seed is an oil seed of heading 1207.
| Code | Description |
|---|---|
| 520100 | Cotton, not carded or combed |
| 520300 | Cotton, carded or combed |
The GST rate on raw cotton is 5%. 5%. When an agriculturist sells raw cotton to a registered person, the buyer pays the GST under reverse charge.
| 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 | 5201 |
| Above Rs 5 crore | 6 on every invoice | 520100, 520300 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 52 |
Here is how a line for raw cotton looks on a tax invoice within one state: 10 × bale of 170 kg at Rs 9,500.00 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) |
|---|---|---|---|---|---|---|---|
| Raw Cotton | 5201 | 10 × bale of 170 kg | 9,500.00 | 95,000.00 | 2,375.00 | 2,375.00 | 99,750.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 4,750.00 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 raw cotton:
Raw Cotton falls under HSN 5201: cotton fibre, not carded or combed, including kapas bales. Common 6 digit codes are 520100 for cotton, not carded or combed and 520300 for cotton, carded or combed.
5%. When an agriculturist sells raw cotton to a registered person, the buyer pays the GST under reverse charge.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 5201 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 520100, 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.