GST Rate on Cotton fabric
The GST rate on cotton fabric is 5%, under HSN code 5208 (woven cotton fabrics). Here is the full breakdown, a worked example, and related rates in Textiles & Apparel.
GST rate breakdown for cotton fabric
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- HSN code on the invoice: 5208
- Also covers: cloth, cotton cloth
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Apparel and footwear above ₹2,500 per piece are taxed at 18%; up to ₹2,500 the rate is 5%. Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on cotton fabric
- Taxable value: ₹10,000
- GST (5%): ₹500
- Within state: ₹250 CGST + ₹250 SGST
- To another state: ₹500 IGST
- Invoice total: ₹10,500
FAQs about GST on cotton fabric
What is the GST rate on cotton fabric?
The GST rate on cotton fabric is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Cotton fabric falls under HSN code 5208.
What is the HSN code for cotton fabric?
Cotton fabric falls under HSN code 5208, which covers woven cotton fabrics. Show this code on every GST tax invoice line for cotton fabric.