Chapter 52: Cotton
Sr. No. Chapter Heading Description Rate of GST
1.
  1. Gandhi Topi,
  2. Khadi yarn
 Nil
2.
  1. Cotton [5201, 5203]
  2. Cotton waste [5202]
  3. Cotton sewing thread [5204]
  4. Cotton yarn, other than khadi yarn [5205, 5206, 5207]
  5. Cotton fabrics [5208, 5209, 5210, 5211, 5212] [With no refund of ITC accumulation]
 5%