GST rate on Cotton and Cotton products
Cotton falls under HSN code chapter 52 of GST commodity tariff schedule. The details about GST rate changes for sale of Cotton are being updated here. The notification changes on exemptions for GST for sale of Cotton and other circulars related to GST for Cotton and Cotton products are updated in this website.
Update on 4thJUNE, 2017: GST rates on goods
NIL GST RATE:
1. Gandhi Topi,
2. Khadi yarn
5% GST RATE:
1. Cotton [GST HSN chapter code 5201, GST HSN chapter code 5203]
Revised GST Rates on 10th November, 2017
Present rate new rate
5201 Raw Cotton, supplied by agriculturist 5% 5% (under
to a registered person – to issue reverse charge)
notification under 9(3) of the
CGST/SGST Acts to prescribe that tax
on such supplies is to be paid by the
recipient under reverse Charge
2. Cotton waste [GST HSN chapter code 5202]
3. Cotton sewing thread [GST HSN chapter code 5204]
4. Cotton yarn, other than khadi yarn [GST HSN chapter code 5205, GST HSN chapter code 5206, GST HSN chapter code 5207]
3. Cotton fabrics [GST HSN chapter code 5208, GST HSN chapter code 5209, GST HSN chapter code 5210, GST HSN chapter code 5211, GST HSN chapter code 5212] [With no refund of ITC accumulation
Reduced GST Rates on 9th September 2017
Present GST rate Reduced GST rate
52 Khadi fabric, sold through Khadi and 5% Nil
Village Industrries Commission’s outlets
The 45th GST council meeting was held on 17th September 2021 and the following decisions had been taken regarding GST rates.
(2) GST rate changes to correct the inverted tax structure:
GST increased to 12% from 5% for textiles with HSN codes 51, 52, 53, 54, 55, 56, 58, 60, 63 and 64 such as woven as well as knitted fabrics, knitting, saree falls, embroidery works, curtains bed linen and home furnishings. It also includes dyeing services.
Changes were notified vide the Central Tax (Rate) notification no. 14/2021 and 15/2021 dated 18th November 2021, recommended at the 45th GST Council meeting.
In India, GST is payable on cotton and cotton articles. However, some of the categories business under HSN code 52 are expected to be exempted from paying GST. The list of exempted commodities and services under GST is expected to be released soon.
Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services. Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively. Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%. The most essential goods and services attract nil rate of GST under Exempted Categories. Luxury goods and services and certain specific goods and services attract additional cess than 28% GST.
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GST Tariff rate for Cotton and Cotton articles
No need to pay GST on sale of cotton Gandhi Topi
Zero rate of GST on sale of cotton Khadi yarn
GST slab rate on Cotton sewing thread
GST scheduled rate on Cotton waste
GST rate on sale or purchase of cotton fabrics
GST amount of rate on Cotton yarn, other than khadi yarn
GST Tariff rate for Cotton and Cotton articles
No need to pay GST on sale of cotton Gandhi Topi
Zero rate of GST on sale of cotton Khadi yarn
GST slab rate on Cotton sewing thread
GST scheduled rate on Cotton waste
GST rate on sale or purchase of cotton fabrics
GST amount of rate on Cotton yarn, other than khadi yarn
GST tax for Feather articles and prepared feathers
GST rates for Cement, mica, asbestos and stone
Ceramic products, GST payable in India
Rate of GST for Glass and Glassware
GST for Precious Metals, Precious Pearls and Precious Stones
Rate of GST for sale of headgear and headgear parts
GST rate for Umbrella, walking sticks, whips, seat sticks etc.
Persons deemed to be public servants, CGST Act, 2017
Publication of information in respect of persons in certain cases, CGST Act, 2017
CGST Act, 2017 Levy of fee
CGST Act, Power to issue instructions or directions
Rounding off of tax, CGST Act, 2017
CGST Act, 2017 Removal of difficulties
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GST exemption items list, click here
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The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:
Indian GST charges on woven cotton fabrics
GST duty on woven cotton fabrics, nu 85% cot, 200 g/m2
GST tax on woven cotton fabrics, un 85% cot, 200g/m2
Goods and Service Tax rate on woven cotton fab, un 85% cot, 200g/m2
Goods and Service Tax slab on cotton yarn (not sewing thread) retail packed in India
GST slab on Cotton yarn (other than sewing thread), containing 85% or more by weight or cotton not put up for retail sale
GST slab rate on Cotton yarn (other than sewing thread), containing >85% by weight or cotton not put up for retail sale
Slab GST on retail packed, cotton sewing thread or not
Rate of GST slab on cotton waste (including yarn waste, etc.)
Tax of GST on cotton, combed or carded
GST expenses on cotton, combed or not carded