HSN code 52021000 is the 8-digit tariff item for yarn waste (including thread waste), under heading 5202 and sub-heading 520210 (Chapter 52). GST is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Rates as of 2026-10-21.
HSN 52021000 at a glance
| Tariff item (8 digits) | 52021000 |
|---|---|
| Heading (4 digits) | 5202: Cotton waste (including yarn waste and garnetted stock) |
| Sub-heading (6 digits) | 520210: Yarn waste (including thread waste) |
| Chapter | 52: Cotton |
| Description | Yarn waste (including thread waste) |
| GST rate | 5% |
| Within the state | 2.5% CGST + 2.5% SGST (or UTGST) |
| To another state | 5% IGST |
9/2025-CT(R), Schedule I, S. No. 331 (HSN 5201 to 5203) covers "Cotton and Cotton waste" at 5%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| 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 |
Worked example: a ₹1,000 sale under HSN 52021000
Taxable value ₹1,000.00. Within your state: CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state: IGST ₹50.00, the same total.
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 (5202) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (520210) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (52021000), 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 heading 5202
- HSN 52029100: Garnetted stock (5%)
See every rate entry for the heading on the HSN 5202 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).