The HSN code for cotton sarees generally falls under Heading 5208 or 5209 in India.
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5208 applies to qualifying woven cotton fabrics weighing not more than 200 g/m².
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5209 applies to qualifying woven cotton fabrics weighing more than 200 g/m².
Cotton sarees under these headings generally attract 5% GST.
What Is the HSN Code for Cotton Sarees?
Cotton sarees are classified according to the characteristics of the woven cotton fabric.
The two main headings are:
5208 — Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m²
5209 — Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m²
The exact 8-digit HSN can vary further according to the saree’s weight, weave, processing and construction.
Cotton Saree HSN Code – Quick Summary
| Cotton Saree Type | HSN Heading | GST Rate |
|---|---|---|
| Cotton saree weighing not more than 200 g/m² | 5208 | 5% |
| Cotton saree weighing more than 200 g/m² | 5209 | 5% |
Why Cotton Sarees Can Have Different HSN Codes
Unlike products that have one standard tariff item, cotton sarees can fall under different subheadings based on the characteristics of the fabric.
Classification can depend on:
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Weight per square metre
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Type of weave
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Whether the fabric is unbleached or bleached
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Whether it is dyed
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Whether it is printed
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Whether it is handloom
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Cotton content
Therefore, businesses should not use one 8-digit code for every cotton saree without checking the product specifications.
Is 52081220 the HSN Code for Cotton Sarees?
52081220 is a valid saree-specific tariff item, but it applies to a particular category of cotton woven fabric and should not be treated as the HSN code for every cotton saree.
For example, other cotton sarees may fall under different tariff items within 5208 or 5209 depending on their weight, weave and processing.
For general GST classification, 5208 and 5209 are the important headings for cotton sarees.
HSN 5208 vs 5209 for Cotton Sarees
The primary distinction between these two headings is fabric weight.
HSN 5208
HSN 5208 covers woven fabrics containing 85% or more cotton by weight and weighing not more than 200 g/m².
Qualifying cotton sarees within this weight range are classified under the appropriate subheading of 5208.
HSN 5209
HSN 5209 covers woven fabrics containing 85% or more cotton by weight and weighing more than 200 g/m².
Heavier qualifying cotton sarees therefore fall under the appropriate subheading of 5209.
GST Rate on Cotton Sarees
Cotton sarees classified as woven cotton fabrics under HSN 5208 or 5209 generally attract 5% GST.
For an applicable intra-state supply:
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2.5% CGST
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2.5% SGST
For an applicable inter-state supply:
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5% IGST
The 5% rate applies to woven cotton fabrics falling under the relevant headings from 5208 to 5212.
Cotton Saree vs Silk Saree HSN Code
Cotton and silk sarees do not use the same HSN heading because classification depends on the constituent textile material.
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Cotton sarees → generally 5208 or 5209
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Silk sarees → generally 5007
For blended sarees, the fibre composition and applicable textile-classification rules need to be considered before assigning an HSN code.
Related HSN Codes
| HSN Code | Description |
|---|---|
| 5208 | Woven cotton fabrics weighing not more than 200 g/m² |
| 5209 | Woven cotton fabrics weighing more than 200 g/m² |
| 5210–5212 | Other specified woven cotton fabrics |
| 5007 | Woven fabrics of silk, including qualifying silk sarees |
Frequently Asked Questions
Do handloom cotton sarees have separate tariff classifications?
They can. Certain subheadings within the cotton-fabric tariff distinguish handloom sarees from other fabrics, so the exact 8-digit code should be checked against the product specifications.
Does printing or dyeing affect the HSN code of a cotton saree?
Yes. Cotton-fabric headings contain separate subheadings based on whether fabrics are unbleached, bleached, dyed, woven with differently coloured yarns or printed.
Can a cotton-silk saree automatically use HSN 5208?
No. Blended sarees require classification according to their fibre composition and the applicable textile-classification rules. They should not automatically be treated as pure cotton sarees.
Is the GST rate different for lightweight and heavyweight cotton sarees?
The HSN heading can change from 5208 to 5209 based on weight, but qualifying woven cotton fabrics under both headings generally attract 5% GST.
Sources
- Central Board of Indirect Taxes and Customs (CBIC) — GST Rates FAQ for sarees and dhotis
- Central Board of Indirect Taxes and Customs (CBIC) — GST rate schedule for woven cotton fabrics
- Government of India Customs Tariff — Chapter 52 classification for cotton fabrics and sarees
Last Reviewed: 7 October 2026
The exact 8-digit HSN for a cotton saree depends on fabric weight, weave, processing and other product characteristics.
