About HSN 5205
HSN code 5205 classifies cotton — heading 5205 under the Goods and Services Tax (GST) tariff schedule. It sits in Chapter 52 - Cotton - and is taxed at 5%. This is the 4-digit heading - used by smaller taxpayers (turnover up to ₹5 crore).
When to use HSN 5205
Use HSN 5205 on tax invoices, GSTR-1, and GSTR-3B filings when supplying or receiving cotton — heading 5205. The code must appear in the HSN summary of GSTR-1 (Table 12) and in e-invoice schema where applicable.
GST invoicing requirements
- Turnover above ₹5 crore (in any preceding FY): mandatory 6-digit HSN on every B2B invoice. 8-digit recommended for precision.
- Turnover ₹5 crore or below: 4-digit HSN on B2B invoices; 2-digit suffices for B2C. No HSN required for B2C supplies below the threshold.
- E-invoicing taxpayers (turnover ≥ ₹5 crore from April 2026): the IRN payload carries HSN as a separate field per line item.
Place of supply and rate split
For intra-state supply: CGST 2.5% + SGST 2.5% (total 5%).
For inter-state supply or to/from a Special Economic Zone: IGST 5%.
How rates change
GST rates are notified by the Central Board of Indirect Taxes & Customs (CBIC) pursuant to GST Council recommendations. The rate shown here is the current rate as of FY 2026-27. Historical rates and the underlying notification are linked from the chapter index page. For commercial transactions, always confirm against the latest CBIC rate notification or use ThynkTax's public API for the canonical record.
Use via API
Fetch this HSN record programmatically:
curl https://api.thynktax.com/v1/tax-rules/hsn/5205
# Returns JSON: { hsn, description, gst_rate, cess_rate, chapter }