HSN code 52113240 is the 8-digit tariff item for trousers or pant fabrics (excluding jeans and crepe), under heading 5211 and sub-heading 521132 (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 52113240 at a glance
| Tariff item (8 digits) | 52113240 |
|---|---|
| Heading (4 digits) | 5211: Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m² |
| Sub-heading (6 digits) | 521132: 3THREAD or 4THREAD twill, including cross twill |
| Chapter | 52: Cotton |
| Description | Trousers or pant fabrics (excluding jeans and crepe) |
| 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 52113240
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 (5211) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (521132) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (52113240), 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 521132
- HSN 52113210: Crepe fabrics including crepe checks (5%)
- HSN 52113220: Shirting fabrics (3THREAD or 4THREAD twill, including cross twill) (5%)
- HSN 52113230: Twill, not elsewhere specified (including gaberdine) (5%)
- HSN 52113290: 3THREAD or 4THREAD twill, including cross twill: other (5%)
See every rate entry for the heading on the HSN 5211 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).