HSN Code 5201: Cotton, not carded or combed
HSN code 5201 classifies cotton, not carded or combed under India's GST system. GST rate: 5%.
GST Rate Breakdown
- GST Rate: 5%
- CGST + SGST (intra-state): 2.5% + 2.5%
- IGST (inter-state): 5%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
The 5% slab covers daily-use items and essentials
The 5% slab covers daily-use items and essentials. Cotton, not carded or combed sits in this bracket, keeping prices low for consumers. Full ITC available.
Sample Calculation for Cotton, not carded or combed
- Taxable value: ₹10,000
- GST (5%): ₹500
- Intra-state: ₹250 CGST + ₹250 SGST
- Inter-state: ₹500 IGST
- Total: ₹10,500
When to Use HSN Code 5201
Use HSN code 5201 on every tax invoice for cotton, not carded or combed. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 5201
What is HSN code 5201?
HSN code 5201 classifies cotton, not carded or combed under India's GST system. The applicable GST rate is 5%.
What is the GST rate for Cotton, not carded or combed?
Cotton, not carded or combed attracts 5% GST. For intra-state sales: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.
Is Cotton, not carded or combed exempt from GST?
No. Cotton, not carded or combed attracts 5% GST on every taxable sale.