HSN code 52091900 is the 8-digit tariff item for other fabrics, under heading 5209 and sub-heading 520919 (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 52091900 at a glance
| Tariff item (8 digits) | 52091900 |
|---|---|
| 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) | 520919: Other fabrics |
| Chapter | 52: Cotton |
| Description | Other 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 52091900
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 (520919) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (52091900), 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 5209
- HSN 52091111: Dhoti (woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m²... (5%)
- HSN 52091112: Saree (woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m²... (5%)
- HSN 52091113: Casement (woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200... (5%)
- HSN 52091114: Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m², plain... (5%)
- HSN 52091119: Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m², plain... (5%)
- HSN 52091190: Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m², plain... (5%)
- 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 52091230: Furnishing fabrics (excluding pile and chenille fabrics) (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%)
- HSN 52092110: Saree (woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m²... (5%)
- HSN 52092120: Shirting fabrics (woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than... (5%)
- HSN 52092130: Furnishing fabrics (excluding pile and chenille fabrics) (5%)
- HSN 52092140: Seersucker (woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200... (5%)
- HSN 52092150: Canvas (including duck) of carded or combed yarn (5%)
- HSN 52092160: Dhoti (woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m²... (5%)
- HSN 52092170: Flannellete (woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200... (5%)
- HSN 52092180: Sheeting(takia, leopardcloth) (woven fabrics of cotton, containing 85% or more by weight of cotton... (5%)
- HSN 52092190: Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m², plain... (5%)
- HSN 52092210: Shirting fabrics (3-thread or 4-thread twill, including cross twill) (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).