HSN code 52041110 is the 8-digit tariff item for cotton thread, sewing, containing any synthetic staple fibre, under heading 5204 and sub-heading 520411 (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 52041110 at a glance
| Tariff item (8 digits) | 52041110 |
|---|---|
| Heading (4 digits) | 5204: Cotton sewing thread, whether or not put up for retail sale |
| Sub-heading (6 digits) | 520411: Containing 85% or more by weight of cotton |
| Chapter | 52: Cotton |
| Description | Cotton thread, sewing, containing any synthetic staple fibre |
| GST rate | 5% or 18%, by description |
The rate for 52041110 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 332 for "Cotton sewing thread, whether or not put up for retail sale". 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 52041110 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 5204 | Cotton sewing thread, whether or not put up for retail sale | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 332 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 52041110 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 52041110
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 (5204) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (520411) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (52041110), 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 520411
- HSN 52041120: Cotton thread, darning (cotton sewing thread, whether or not put up for retail sale, containing 85% or... (5% or 18%)
- HSN 52041130: Embroidery cotton thread (cotton sewing thread, whether or not put up for retail sale, containing 85% or... (5% or 18%)
- HSN 52041140: Cotton sewing thread, not containing any synthetic staple fibre (5% or 18%)
- HSN 52041190: Cotton sewing thread, whether or not put up for retail sale, containing 85% or more by weight of cotton: other (5% or 18%)
See every rate entry for the heading on the HSN 5204 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).