HSN code 52091230 is the 8-digit tariff item for furnishing fabrics (excluding pile and chenille fabrics), under heading 5209 and sub-heading 520912 (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 52091230 at a glance
| Tariff item (8 digits) | 52091230 |
|---|---|
| Heading (4 digits) | 5209: Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m² |
| Sub-heading (6 digits) | 520912: 3-thread or 4-thread twill, including cross twill |
| Chapter | 52: Cotton |
| Description | Furnishing fabrics (excluding pile and chenille fabrics) |
| 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. 334 (HSN 5208 to 5212) covers "Woven fabrics of cotton" 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 |
|---|---|---|---|---|
| 5208 to 5212 | Woven fabrics of cotton | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 334 |
Worked example: a ₹1,000 sale under HSN 52091230
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 (5209) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (520912) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (52091230), 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 520912
- HSN 52091210: Saree (3-thread or 4-thread twill, including cross twill) (5%)
- HSN 52091220: Shirting fabrics (3-thread or 4-thread twill, including cross twill) (5%)
- HSN 52091240: Seersucker (3-thread or 4-thread twill, including cross twill) (5%)
- HSN 52091250: Canvas, including duck, carded or combed yarn (5%)
- HSN 52091260: Flannelette (3-thread or 4-thread twill, including cross twill) (5%)
- HSN 52091270: 3-thread or 4-thread twill, including cross twill, shetting (takia, leopard cloth) (5%)
- HSN 52091290: 3-thread or 4-thread twill, including cross twill: other (5%)
See every rate entry for the heading on the HSN 5209 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).