HSN Code 5208
Cotton Fabric (woven)
HSN 5208 covers woven fabrics of cotton, containing 85% or more cotton by weight, weighing not more than 200 g/m². Standard GST is 5%.
HSN Code
5208
GST Rate
5%
Preferred UQC
MTR
Rate details & exceptions
All grey, bleached, dyed, printed, and yarn-dyed cotton woven fabric under 200 g/m² → 5%. Heavier cotton fabric (over 200 g/m²) → HSN 5209, also 5%. Made-up articles (cotton sarees, sheets) have separate codes but often same rate.
What HSN 5208 covers
HSN 5208 applies to the following products and variants. If your item isn't in the list, consult a CA or search the CBIC HSN master for the exact sub-heading.
- Grey cotton fabric
- Bleached cotton fabric
- Dyed cotton fabric
- Printed cotton fabric
- Yarn-dyed cotton
- Cambric, voile, poplin, muslin
How to enter HSN 5208 on an invoice
On a GST-compliant invoice, add the following for each line item:
- HSN code:
5208 - Description: Cotton Fabric (woven) (or your specific SKU name)
- UQC:
MTR - Quantity, rate per unit, taxable value
- GST rate: 5% (split as CGST + SGST for intra-state, or IGST for inter-state)
21bill auto-fills HSN 5208 and the 5% rate the moment you type "cotton fabric (woven)" in the item description — so you don't memorise codes.
Questions people ask about HSN 5208
What is the GST on cotton fabric?
5% across all cotton woven fabric HSNs (5208, 5209, 5210, 5211, 5212). This rate covers grey, bleached, dyed, and printed varieties. It has been stable since the 2017 GST rollout.
Is saree HSN different from fabric HSN?
Yes. Unstitched cotton saree (as a made-up article) typically goes under HSN 6211 or 5007 depending on fabric. Pure cotton fabric sold by the metre is HSN 5208. Readymade cotton garments are HSN 6101–6117.
What UQC do I use for cotton fabric?
MTR (metres) is standard for fabric sold by length. Some wholesalers use MTR for the whole roll (100m, 50m) and record pieces-per-roll separately. Align UQC with how you actually quote the price.
Inter-state supply of fabric — what tax?
IGST at 5% for inter-state. If your Surat unit ships to a Mumbai retailer, it is inter-state → IGST. Same-state (Gujarat to Gujarat) is CGST 2.5% + SGST 2.5%. In 21bill, set the buyer's state on their customer record once; every invoice thereafter splits CGST+SGST vs IGST automatically based on place-of-supply.
Related codes
Related on 21bill
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Request access⚠️ This page is a working reference, not tax advice. GST rates and classifications change — confirm with your CA or the latest CBIC notification before filing. Last reviewed 21 April 2026.