Full GST classification for Cotton — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.
HSN Code
52
Chapter
52
Digits
2-digit
Section
XI
HSN code 52 is the Harmonized System of Nomenclature classification for Cotton under India's Goods and Services Tax (GST). It is a 2-digit code sitting at the chapter (2-digit) level of the HSN hierarchy.
This code belongs to Chapter 52 — Cotton, which is part of Section XI: Textiles & Textile Articles. Every GST-registered business supplying cotton must quote HSN 52 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.
| Level | Code | Description |
|---|---|---|
| Chapter | 52 | cotton |
Goods under HSN 52 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.
0%
Nil / Exempt
Fresh produce, milk, cereals, books
5%
Merit rate
Essentials, packaged food, transport
12%
Standard-low
Processed food, mobiles, apparel > ₹1,000
18%
Standard
Most goods, electronics, services
28%
Demerit / luxury
Cars, cement, aerated drinks, tobacco
HSN code 52 classifies "Cotton" under India's GST regime. It falls under Chapter 52 (Cotton) of the Harmonized System of Nomenclature.
52 is a 2-digit HSN code — a chapter (2-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.
Goods under HSN 52 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Cotton.
HSN 52 belongs to Chapter 52 — Cotton, part of Section XI: Textiles & Textile Articles.
Laabam.One ERP stores HSN codes against your products and auto-populates them on GST invoices, e-invoices and GSTR-1 — no manual lookup, no classification errors.