GST rates and HSN code for Cotton bag.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Other made up textile articles; sets; worn clothing and worn textile articles; rags | Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Bagging For Raw Cotton | 63051010 | 18% | – | 01/01/2020 | – |
Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Cotton | 63052000 | 18% | – | 01/01/2020 | – | |
Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Sacking Bags | 63051040 | 18% | – | 01/01/2020 | – | |
Man-made staple fibres | Woven Fabrics Of Synthetic Staple Fibres, Containing Less Than 85% By Weight Of Such Fibres, Mixed Mainly Or Solely With Cotton, Of A Weight Exceeding 170 G/M2 – Printed 3-Thread Or 4-Thread Twill, Including Cross Twill, Of Polyester Staple Fibres | 55144200 | 5% | – | 01/07/2017 | – |
<strong>Cotton</strong> | Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 – Bleached : Plain Weave :Dhoti | 52092160 | 5% | – | 01/07/2017 | – |
Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2- – Of Yarns Of Different Colours : Plain Weave :Saree | 52094120 | 5% | – | 01/07/2017 | – | |
Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Single Yarn Of Combed Fibres : Measuring Less Than 192.31 Decitex But Not Less Than 125 Decitex (Exceeding 52 Metric Number But Not Exceeding | 52052420 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing More Than 200 G/M2 – Unbleached :3-Thread Or 4-Thread Twill,` Including Cross Twill :Damask | 52111230 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing Not More Than 200 G/M2- Bleached :Other Fabrics :Dhoti And Saree, Zari Bordered | 52102910 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing Not More Than 200 G/M2- Printed : Plain Weave, Weighing More Than 100 G/M2 :Lungi | 52085210 | 5% | – | 01/07/2017 | – | |
Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Single Yarn Of Combed Fibres : Measuring Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Exceeding 14 Metric Number But Not Exceedi | 52052290 | 5% | – | 01/07/2017 | – | |
Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Single Yarn Of Combed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (Exceeding 43 Metric Number But Not Exceedi | 52052320 | 5% | – | 01/07/2017 | – | |
Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Ex | 52053290 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing More Than 200 G/M2 – Bleached :Other Fabrics :Other | 52112990 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing More Than 200 G/M2 – Printed : 3-Thread Or 4-Thread Twill, Including Cross Twill :Other | 52115290 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2- – Of Yarns Of Different Colours : Plain Weave :Seersucker | 52094150 | 5% | – | 01/07/2017 | – | |
Cotton, Not Carded Or Combed | 520100 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing Not More Than 200 G/M2- – Bleached : Plain Weave, Weighing Not More Than 100 G/M2 : Voils (Excluding Leno Fabrics) | 52082180 | 5% | – | 01/07/2017 | – | |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Knitting Machines, Stitch-Bonding Machines And Machines For Making Gimped Yarn, Tulle, Lace, Embroidery, Trimmings, Braid Or Net And Machines For Tufting – Circular Knitting Machines – With Cylinder Diameter Not Exceeding 165 Mm: Cotton Hosiery Machines | 84471120 | 18% | – | 01/07/2017 | – |
Man-made filaments; strip and the like of man-made textile materials | Woven Fabrics Of Synthetic Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5404 Other Woven Fabrics, Containing Less Than 85% By Weight Of Synthetic Filaments, Mixed Mainly Or Solely With Cotton : Dyed :Other | 54078290 | 5% | – | 01/07/2017 | – |
Cotton bags are gaining immense popularity as an eco-friendly alternative to plastic, serving a multitude of purposes from grocery shopping to fashionable accessories. For businesses involved in the manufacturing, trading, or import/export of cotton bags in India, a clear understanding of their Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is crucial for compliance and smooth operations. Let’s delve into the specifics.
The HSN (Harmonized System of Nomenclature) is an internationally recognized product classification system. In India, it’s integral for determining GST rates. Cotton bags, being “made up textile articles,” primarily fall under Chapter 63 of the HSN, which covers “Other made up textile articles; sets; worn clothing and worn textile articles; rags.”
The provided data directly addresses cotton bags used for packing goods:
This HSN code (63052000) specifically identifies cotton bags designed for packing. It’s important to differentiate this from the raw cotton material or cotton fabrics, which fall under Chapter 52 and typically have a 5% GST rate, as seen in other entries in the provided data (e.g., woven cotton fabrics, cotton yarn). The higher rate for the finished bag reflects its status as a manufactured article for specific use.
The data also lists:
For any business dealing with cotton bags, precise HSN classification is vital for several reasons:
Businesses should always refer to the latest official GST notifications and HSN classification guides or seek professional advice to ensure their practices align with current regulations, especially as sustainable products become more prevalent and their tax classifications evolve.
Finished cotton bags typically fall under Chapter 63 of the HSN.
The specific HSN code for cotton bags used for packing goods is 63052000.
The 18% GST rate for cotton bags became effective on January 1, 2020.
The GST rate for cotton bags (HSN 63052000) is 18%.
You would charge 18% GST on the finished cotton bags (HSN 63052000) and can claim Input Tax Credit on the 5% GST paid on the fabric.
It’s crucial for accurate GST calculation, correct invoicing, and eligible Input Tax Credit claims.
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