Cotton Line Dori HSN Code
GST rates and HSN code for Cotton Line Dori.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| <strong>Cotton</strong> | Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale – Not Put Up For Retail Sale : | 5204 | 5% | – | 01/07/2017 | – |
| 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 | – | |
| 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 | – |
| Articles of iron or steel | Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipeline — Welded, Of Stailess Steel | 73061100 | 18% | – | 01/07/2017 | – |
| Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other, Longitudinally Welded | 73051221 | 18% | – | 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 | – |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Facsimile Machines And Teleprinter | 85172100 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – |
Understanding the Cotton Line Dori HSN Code
“Cotton Line Dori” might sound like a simple product, but its classification under the Harmonized System of Nomenclature (HSN) for GST purposes in India can be quite nuanced. “Dori” often refers to a cord, thread, or string, and when made of cotton, it could fall into several categories depending on its specific characteristics and intended use. Navigating the “Cotton Line Dori HSN Code” requires understanding whether it’s a sewing thread, a type of yarn, or a more general cordage.
Cotton’s Core: Chapter 52 for Yarn and Fabrics
The primary chapter for cotton and its derivatives is Chapter 52: “Cotton.” This chapter covers cotton in various stages, from raw cotton to woven fabrics and yarn.
- Cotton Yarn and Thread:
- If the “Cotton Line Dori” is essentially a cotton sewing thread, it likely falls under HSN 5204: “Cotton sewing thread, whether or not put up for retail sale.” This generally attracts a 5% GST rate.
- If it’s cotton yarn (other than sewing thread), specifically containing 85% or more by weight of cotton and not put up for retail sale, it would be classified under HSN 5205. Various sub-headings exist here based on whether it’s single or multiple yarn, combed or uncombed, and its decitex measurements. These also typically carry a 5% GST rate.
- If it’s cotton yarn put up for retail sale (excluding sewing thread), HSN 5207 might apply, which sometimes has a 0% GST rate for certain types.
The data provided primarily focuses on cotton yarn and woven fabrics, most of which fall under Chapter 52 and attract a 5% GST rate, effective from July 1, 2017. This indicates a consistent tax treatment for basic cotton textile materials.
Beyond Yarn: Cordage, Ropes, and Made-Up Articles
For “Cotton Line Dori” that functions more as a cord, rope, or string rather than fine sewing thread or knitting yarn, other HSN chapters and codes come into play.
- Twine, Cordage, Ropes and Cables:
- HSN 5607 is crucial here: “Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.”
- Specifically, HSN 56079020 covers “Cordage, cable, ropes and twine of cotton.” This HSN code typically attracts a 5% GST rate.
- Other Made-Up Articles:
- If the “Cotton Line Dori” is part of a finished article or a made-up item, it might even fall under HSN 6307: “Other made up articles, including dress patterns.” One online source indicates that “Cotton Dori” can be found under HSN 63079090 as “Other made up articles other than cotton,” potentially with a 0% GST rate for specific religious or traditional items. However, the general rate for other made-up articles can be 5% or 12% depending on the value per piece.
The Nuance of “Line Dori”
The term “Line Dori” is quite generic. To pinpoint the exact HSN code, one must consider:
- Form: Is it a thin thread for sewing, a thicker yarn for crafting, or a sturdy cord/rope?
- Composition: Is it 100% cotton, or mixed with other fibers? (Though “Cotton Line Dori” implies predominantly cotton).
- Packaging: Is it put up for retail sale (e.g., small spools) or in bulk?
- Intended Use: Is it for weaving, sewing, tying, decorative purposes, or something else?
Always confirm the specific characteristics of your “Cotton Line Dori” to ensure accurate classification.
Why HSN Classification is Crucial
Correct HSN classification is indispensable for businesses dealing with cotton products for several reasons:
- GST Compliance: Ensures the application of the correct Goods and Services Tax rate, preventing discrepancies.
- Smooth Trade: Facilitates efficient import and export operations by adhering to international and national classification standards.
- Avoidance of Penalties: Protects businesses from fines and legal complications that can arise from incorrect HSN codes.
For the most up-to-date and specific guidance, always consult the latest GST notifications and seek advice from a tax professional.
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