GST Tariff rate for Cotton and Cotton articles

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

GST Tariff rate for Cotton and Cotton articles

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.


GST rate payable for goods or service, click here


Click here to know GST exemption list of goods and service

 

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn GST in regional language

 

Export benefit schemes in India

How to import goods to India?

Export procedures and documentation

 

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

Composition Levy under GST, CGST Act,2017 

How long will take to get refund of GST

How many copies to be submitted for refund of GST

Proof of receipt of GST refund application

Documents required to claim refund of GST tax

Time period to file for GST refund

GST refund forms

GST refunds to International Tourists

Refund of GST on year end or volume based incentives

Refund of GST on carry forward input tax credit

Refund of GST on tax credit on inputs

Refund of GST to CSD canteens, para military forces canteen etc

Refund of GST tax on deposit under investigation

 

 GST exemption items list, click here

 

What is Crating in Exports and Imports

 What is CT3 form. How to get CT3. Why CT3 required

 What is customs bonded area in exports and imports       

 What is DDP terms in an export Import Business? 

 What is Dry Port

 What is DTA in export import trade?

What is ECGC and how does ECGC protect exporters?

 What is EPCG How EPCG works in Export Import trade?

 What is Ex-factory terms in Imports and Exports        

Transferability of Bill of Lading

Transhipment - A redefinition                                                    

Travelers to India under import duty exemption, Frequently Asked Questions Part 2

 

 

 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


Comments


arun mahajan: Thank you so much for giving the opportunity to understand this mot valuable tax law. Would like to know the HSN codes and tax % if finalized for Knitted cotton garments.

B. Mahammad Ghouse: What is rate of tax under GST for cotton yarn, fibre yarn , blended yarn.

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers