HSN code 52010012 is the 8-digit tariff item for indian cotton of staple lengths 20.5 mm (25/32) and below (e. g. oomras, yellow picking, Assam comillas), under heading 5201 and sub-heading 520100 (Chapter 52). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 52010012 at a glance
| Tariff item (8 digits) | 52010012 |
|---|---|
| Heading (4 digits) | 5201: Cotton, not carded or combed |
| Sub-heading (6 digits) | 520100: Cotton, not carded or combed |
| Chapter | 52: Cotton |
| Description | Indian cotton of staple lengths 20.5 mm (25/32) and below (e. g. oomras, yellow picking, Assam comillas) |
| GST rate | 5% or 18%, by description |
The rate for 52010012 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 331 for "Cotton and Cotton waste". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 52010012 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 5201 to 5203 | Cotton and Cotton waste | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 331 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 52010012 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 52010012
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (5201) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (520100) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (52010012), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 520100
- HSN 52010011: Bengal deshi (cotton, not carded or combed) (5% or 18%)
- HSN 52010013: Indian cotton of staple length exceeding 20.5mm (26/32) but not exceeding 24.5mm (30/32) (5% or 18%)
- HSN 52010014: Indian cotton of staple length over 24.5 mm (31/32") to 28 mm (5% or 18%)
- HSN 52010015: Indian cotton of staple length 28.5 mm (14/32") and above but below 34.5 mm (5% or 18%)
- HSN 52010019: Indian cotton of all staple length 34.5 mm and above (112/32") (5% or 18%)
- HSN 52010020: Cotton, other than Indian, of all staple lengths (5% or 18%)
- HSN 52010021: Cotton, not carded or combed, of staple length not exceeding 20.0 mm (5% or 18%)
- HSN 52010022: Cotton, not carded or combed, of staple length exceeding 20.0 mm but not exceeding 24.5 mm (5% or 18%)
- HSN 52010023: Cotton, not carded or combed, of staple length exceeding 24.5 mm but not exceeding 27.0 mm (5% or 18%)
- HSN 52010024: Cotton, not carded or combed, of staple length exceeding 27.0 mm but not exceeding 32.0 mm (5% or 18%)
- HSN 52010025: Cotton, not carded or combed, of staple length exceeding 32.0 mm (5% or 18%)
See every rate entry for the heading on the HSN 5201 page, or all Chapter 52 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).