HSN code 52063100 is the 8-digit tariff item for cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale, measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn), under heading 5206 and sub-heading 520631 (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 52063100 at a glance
| Tariff item (8 digits) | 52063100 |
|---|---|
| Heading (4 digits) | 5206: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale |
| Sub-heading (6 digits) | 520631: Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) |
| Chapter | 52: Cotton |
| Description | Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale, measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) |
| GST rate | 5% or 18%, by description |
The rate for 52063100 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 333 for "Cotton yarn [other than khadi yarn]". 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 52063100 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 5205 to 5207 | Cotton yarn [other than khadi yarn] | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 333 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 52063100 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 52063100
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 (5206) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (520631) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (52063100), 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 5206
- HSN 52061100: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52061200: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52061300: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52061400: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52061500: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52062100: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52062200: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52062300: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52062400: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52062500: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52063200: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52063300: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52063400: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52063500: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52064100: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52064200: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52064300: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52064400: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
- HSN 52064500: Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for... (5% or 18%)
See every rate entry for the heading on the HSN 5206 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).