HSN code 52114200 is the 8-digit tariff item for denim (woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely), under heading 5211 and sub-heading 521142 (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 52114200 at a glance
| Tariff item (8 digits) | 52114200 |
|---|---|
| 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) | 521142 |
| Chapter | 52: Cotton |
| Description | Denim (woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely) |
| 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 52114200
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 (521142) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (52114200), 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 5211
- HSN 52111110: Shirting fabrics (woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or... (5%)
- HSN 52111120: Saree (woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely) (5%)
- HSN 52111190: Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with... (5%)
- HSN 52111210: Shirting fabrics (3THREAD or 4THREAD twill, including cross twill) (5%)
- HSN 52111220: Twill, not elsewhere specified (including gaberdine) (5%)
- HSN 52111230: Damask (3THREAD or 4THREAD twill, including cross twill) (5%)
- HSN 52111290: 3THREAD or 4THREAD twill, including cross twill: other (5%)
- HSN 52111900: Other fabrics (5%)
- HSN 52112010: Shirting fabrics (woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or... (5%)
- HSN 52112020: Canvas (including duck) of carded or combed yarn (5%)
- HSN 52112030: Flannelettee (woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely) (5%)
- HSN 52112040: Saree (woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely) (5%)
- HSN 52112050: Crepe fabric including crepe checks (5%)
- HSN 52112060: Twill fabrics (woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely) (5%)
- HSN 52112091: Zari bordered sari (woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or... (5%)
- HSN 52112092: Dedsuti, dosuti, ceretonnes and osamburge (5%)
- HSN 52112099: Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with... (5%)
- HSN 52112110: 2, bleached:plain weave:shirting fabrics (woven fabrics of cotton, containing less than 85% by weight of... (5%)
- HSN 52112120: 2, bleached:plain weave:canvas (including duck) of carded or combed yarn (5%)
- HSN 52112130: 2, bleached:plain weave:flannelette (woven fabrics of cotton, containing less than 85% by weight of... (5%)
- HSN 52112140: 2, bleached:plain weave:saree (woven fabrics of cotton, containing less than 85% by weight of cotton... (5%)
- HSN 52112150: 2, bleached:plain weave:shirting fabrics (woven fabrics of cotton, containing less than 85% by weight of... (5%)
- HSN 52112190: 2, bleached:plain weave:other (woven fabrics of cotton, containing less than 85% by weight of cotton... (5%)
- HSN 52112210: 2, bleached:3-thread or 4-thread twill, including cross twill:crepe fabrics including crepe checks (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).