8-digit Indian HSN code from Chapter 52 — cotton, under Heading 5202.
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Where this code sits
Cotton
How to use HSN code 52029900
When you raise a GST tax invoice for goods classified under this code, enter 52029900 in the HSN column for the line item. Businesses with turnover above ₹5 crore must report 6-digit HSN; smaller businesses must report at least 4-digit HSN on B2B invoices. The same code goes on your GSTR-1 HSN summary and on the e-invoice / e-way bill, so consistency between the invoice line and these returns is required.
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