Q3Codes under 5201
| Code | Description | GST rate |
|---|---|---|
| 5201 00 | Cotton, not carded or combed: | 5% |
| 5201 00 11 | Bengal deshi | 5% |
| 5201 00 12 | Indian cotton of staple lengths 20.5 mm (25/32) and below (e. G. Oomras, yellow picking, assam comillas) | 5% |
| 5201 00 13 | Indian cotton of staple length exceeding 20.5mm (26/32) but not exceeding 24.5mm (30/32) | 5% |
| 5201 00 14 | Indian cotton of staple length over 24.5 mm (31/32") to 28 mm | 5% |
| 5201 00 15 | Indian cotton of staple length 28.5 mm (14/32") and above but below 34.5 mm | 5% |
| 5201 00 19 | Indian cotton of all staple length 34.5 mm and above (112/32") | 5% |
| 5201 00 20 | Cotton, not carded or combed cotton, not carded or combed: cotton, other than indian, of all staple lengths | 5% |
| 5201 00 21 | Staple length not exceeding 20.0 mm — cotton, not carded or combed | 5% |
| 5201 00 22 | Staple length exceeding 20.0 mm but not exceeding 24.5 mm — cotton, not carded or combed | 5% |
| 5201 00 23 | Staple length exceeding 24.5 mm but not exceeding 27.0 mm — cotton, not carded or combed | 5% |
| 5201 00 24 | Staple length exceeding 27.0 mm but not exceeding 32.0 mm — cotton, not carded or combed | 5% |
| 5201 00 25 | Staple length exceeding 32.0 mm — cotton, not carded or combed | 5% |
← Chapter 52: Cotton yarn and cotton fabric
Related HSN codes
5202Cotton waste (including yarn waste and garnetted stock)5212Other woven fabrics of cotton — cotton5203Cotton, carded or combed5211Woven fabrics of cotton, containing less than 85% by weight5204Cotton sewing thread, whether or not put up for retail sale5210Woven fabrics of cotton, containing less than 85% by weight
Frequently Asked Questions
What is the HSN code for cotton, not carded or combed?
The HSN code for cotton, not carded or combed is 5201, under Chapter 52 (Cotton yarn and cotton fabric).
What is the GST rate on cotton, not carded or combed?
Cotton, not carded or combed is taxed at 5% GST under HSN code 5201.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.