Cotton

Default GST Rate

5%

CGST: 2.5% + SGST: 2.5%

IGST Rate (Inter-State)

5%

For inter-state supplies

HSN Chapter Range

52XX

5200 to 5299

✅ Input Tax Credit (ITC)

ITC is generally available on Chapter 52 goods when used for business purposes, subject to:

• • Valid tax invoice & GSTR-2B matching (Section 16(2))
• • Goods actually received & return filed
• • Payment within 180 days of invoice date
• • Not blocked under Section 17(5)

🔄 Reverse Charge (RCM)

RCM applicability depends on the specific goods and supplier category. Key RCM goods in related chapters:

• • Agricultural produce from agriculturists
• • Raw cotton, tobacco leaves, cashew nuts
• • Silk yarn from manufacturers
• • Mentha oil/arvensis from unregistered persons