Chapter 52 (Chapter Notes)

Relevant Judgements

Tariff Item	Description of article	Unit	Rate of duty
			Standard	Preferential Areas	Effective Rate of Duty
(1)	(2)	(3)	(4)	(5)	(6)
5201	Cotton, not carded or combed
5201 00	- Cotton, not carded or combed :
	-- Indian cotton :
5201 00 11	-- Bengali deshi	Kg.	1[5%] old[25%]	-	BCD: 5% upto 30/04/2022 IGST: 5% CESS: 5%
5201 00 12	-- Indian cotton of staple lengths 20.5 mm (25/32") and below (e.g. oomras, yellow picking , Assam comillas)	Kg.	1[5%] old[25%]	-	BCD: 5% upto 30/04/2022 IGST: 5% CESS: 5%
5201 00 13	- Indian cotton of staple lengths 20.5 mm (26/32") but not exceeding  24.5 mm (30/32")	Kg.	1[5%] old[25%]	-	BCD: 5% upto 30/04/2022 BCD: NIL for specified countries IGST: 5% CESS: 5%
5201 00 14	- -Indian cotton of staple length over 24.5 mm  (31/32") to 28 mm	Kg.	1[5%] old[25%]	-	BCD: 5% upto 30/04/2022 BCD: NIL for specified countries IGST: 5% CESS: 5%
5201 00 15	-- Indian cotton of staple length 28.5 mm (14/32") and above but below 34.5 mm	Kg.	1[5%] old[25%]	-	BCD: 5% upto 30/04/2022 BCD: NIL for specified countries IGST: 5% CESS: 5%
5201 00 19	-- Indian cotton of all staple length 34.5 mm and above (112/32")	Kg.	1[5%] old[25%]	-	BCD: 5% upto 30/04/2022 BCD: NIL for specified countries IGST: 5% CESS: 5%
5201 00 20	-- Cotton other than Indian, of all staple lengths	Kg.	1[5%] old[25%]	-	BCD: 5% upto 30/04/2022 BCD: NIL for specified countries IGST: 5% CESS: 5%
5202	Cotton waste (including yarn waste and garnetted stock)
5202 10 00	- Yarn waste (including thread waste)	Kg.	1[10%] old[25%]	-	IGST: 5%
	- Other :
5202 91 00	-- Garnetted stock	Kg.	1[10%] old[25%]	-	IGST: 5%
5202 99 00	-- Other	Kg.	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5203 00 00	Cotton, carded or combed	Kg.	30%	-	IGST: 5%
5204	Cotton sewing thread, whether or not put up for retail sale.
	- Not put up for retail sale :
5204 11	-- Containing 85% or more by weight of cotton :
5204 11 10	-- Cotton thread, sewing, containing any synthetic staple fibre	Kg.	1[10%] old[20%]	-	IGST: 5%
5204 11 20	-- Cotton thread, darning	Kg.	1[10%] old[20%]	-	IGST: 5%
5204 11 30	-- Embroidery cotton thread	Kg.	1[10%] old[20%]	-	IGST: 5%
5204 11 40	-- Cotton sewing thread, not  containing any synthetic staple fibre	Kg.	1[10%] old[20%]	-	IGST: 5%
5204 11 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5204 19 00	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5204 20	- Put up for retail sale :
5204 20 10	-- Cotton thread, sewing, containing any synthetic staple fibre	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5204 20 20	-- Cotton thread, darning	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5204 20 30	-- Embroidery cotton thread	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5204 20 40	-- Cotton sewing thread, not  containing any synthetic staple fibre	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5204 20 90	-- Other	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5205	Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale
	- Single yarn, of uncombed fibres :
5205 11	-- Measuring 714.29 decitex or more (not exceeding 14 metric number) :
5205 11 10	-- Grey	Kg.	1[10%] old[20%]	-	BCD: NIL for specified countries IGST: 5%
5205 11 20	-- Bleached	Kg.	1[10%] old[20%]	-	BCD: NIL for specified countries IGST: 5%
5205 11 30	-- Dyed	Kg.	1[10%] old[20%]	-	BCD: NIL for specified countries IGST: 5%
5205 11 90	-- Other	Kg.	1[10%] old[20%]	-	BCD: NIL for specified countries IGST: 5%
5205 12	-- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43metric number) :
5205 12 10	-- Grey	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 12 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 12 30	-- Dyed	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 12 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 13	-- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric  number but not exceeding 52 metric number) :
5205 13 10	-- Grey	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5205 13 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 13 30	-- Dyed	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 13 90	-- Other	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5205 14	-- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding  52metric number but not exceeding 80 metric number) :
5205 14 10	-- Grey	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 14 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 14 30	-- Dyed	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 14 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 15	--Measuring less than 125 decitex (exceeding 80 metric number) :
5205 15 10	-- Grey	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 15 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 15 30	-- Dyed	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 15 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
	Single yarn, of combed fibres:
5205 21	-- Measuring  714.29 decitex or more (not exceeding 14 metric number) :
5205 21 10	-- Grey	Kg.	1[10%] old[20%]	-	BCD: See Notifications for specified countries IGST: 5%
5205 21 20	-- Bleached	Kg.	1[10%] old[20%]	-	BCD: See Notifications for specified countries IGST: 5%
5205 21 30	-- Dyed	Kg.	1[10%] old[20%]	-	BCD: See Notifications for specified countries IGST: 5%
5205 21 90	-- Other	Kg.	1[10%] old[20%]	-	BCD: See Notifications for specified countries IGST: 5%
5205 22	-- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) :
5205 22 10	-- Grey	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5205 22 20	-- Bleached	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5205 22 90	-- Other	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5205 23	-- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) :
5205 23 10	-- Grey	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5205 23 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 23 90	-- Other	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5205 24	-- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) :
5205 24 10	-- Grey	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 24 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 24 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 26	-- Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80metric number but not exceeding 94 metric number) :
5205 26 10	-- Dyed	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 26 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 26 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 27	-- Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94metric number but not exceeding 120 metric number) :
5205 27 10	-- Dyed	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 27 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 27 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 28	--Measuring less than 83.33 decitex (exceeding 120 metric number):
5205 28 10	-- Dyed	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 28 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 28 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
	-Multiple (folded) or cabled yarn, of uncombed fibres):
5205 31	--Measuring per single yarn 714.29 decitexor more (not exceeding 14 metric number per single yarn) :
5205 31 10	-- Grey	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5205 31 20	-- Bleached	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5205 31 30	-- Dyed	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5205 31 90	-- Other	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5205 32	-- Measuring per single yarn less than 714.29decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) :
5205 32 10	-- Grey	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5205 32 20	-- Bleached	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5205 32 90	-- Other	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
-5205 33	-- Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) :
5205 33 10	-- Grey	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 33 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 33 30	-- Dyed	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 33 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 34	-- Measuring per single yarn less than 192.31decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) :
5205 34 10	-- Grey	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 34 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 34 30	-- Dyed	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 34 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 35	-- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) :
5205 35 10	-- Grey	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 35 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
	-Multiple (folded) or cabled yarn, of combed fibres :
5205 41	-- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) :
5205 41 10	-- Grey	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 41 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 41 30	-- Dyed	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 41 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 42	-- Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) :
5205 42 10	-- Grey	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 42 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 43	- - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) :
5205 43 10	-- Grey	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 43 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 43 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 44	-- Measuring per single yarn less than 192.31decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) :
5205 44 10	-- Grey	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 44 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 44 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 46	-- Measuring per  single yarn less than 125decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) :
5205 46 10	-- Grey	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 46 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 46 30	-- Dyed	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 46 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 47	-- Measuring per  single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120  metric number  per single yarn) :
5205 47 10	-- Grey	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 47 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 47 30	-- Dyed	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 47 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 48	-- Measuring per  single yarn less than 83.33 decitex (exceeding 120  metric  number per single yarn) :
5205 48 10	-- Grey	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 48 20	-- Bleached	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 48 30	-- Dyed	Kg.	1[10%] old[20%]	-	IGST: 5%
5205 48 90	-- Other	Kg.	1[10%] old[20%]	-	IGST: 5%
5206	Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale
	- Single yarn, of uncombed fibres :
5206 11 00	--Measuring 714.29 decitex or more (not exceeding 14 metric number)	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 12 00	-- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 13 00	--Measuring less than 232.56 (decitex but not less than 192.31 decitex (exceeding43 metric number but not exceeding 52 metric number	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 14 00	-- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52metric number but not exceeding 80 metric number)	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 15 00	-- Measuring less than 125 decitex (exceeding 80 metric number)	Kg.	1[10%] old[20%]	-	IGST: 5%
	- Single yarn, of combed fibres :
5206 21 00	-- Measuring 714.29 decitex or more (not exceeding 14 metric number)	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 22 00	-- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding14 metric number but not exceeding 43 metric number)	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 23 00	-- Measuring less than 232.56 decitex but not less than 192.31 decitex  (exceeding 43 metric number but not exceeding 52 metric number)	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 24 00	-- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number  but not exceeding 80 metric number)	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 25 00	-- Measuring less than 125 decitex (exceeding 80 metric number).	Kg.	1[10%] old[20%]	-	IGST: 5%
	- Multiple (folded) or cabled yarn, of uncombed fibres:	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 31 00	-- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 32 00	-- Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 33 00	-- Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 34 00	-- Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 35 00	-- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	Kg.	1[10%] old[20%]	-	IGST: 5%
	- Multiple (folded) or cabled yarn, of combed fibres :
5206 41 00	-- Measuring per single yarn less than 714.29 decitex or more (not exceeding 14 metric number per single yarn)	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 42 00	-- Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 43 00	-- Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5206 44 00	-- Measuring per single yarn less than 192.31decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	Kg.	1[10%] old[20%]	-	IGST: 5%
5206 45 00	-- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	Kg.	1[10%] old[20%]	-	IGST: 5%
5207	Cotton yarn (other than sewing thread) put up for retail sale
5207 10 00	- Containing 85% or more by weight of cotton	Kg.	1[10%] old[20%]	-	BCD: 20% concession on specified countries IGST: 5%
5207 90 00	-- Other	Kg.	1[10%] old[20%]	-	BCD: See Notifications for specified countries IGST: 5%
5208	Woven fabrics of cotton, containing 85% or more by weight of cotton, weighting not more than 200 g/m2
	-- Unbleached :
5208 11	-- Plain weave, weighing not more than 100 g/m2 :
5208 11 10	-- Dhoti	m2	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5208 11 20	-- Saree	m2	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5208 11 30	-- Shirting fabrics	m2	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5208 11 40	-- Casement	m2	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5208 11 90	-- Other	m2	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5208 12	-- Plain weave, weighing  more than 100 g/m2 :
5208 12 10	-- Dhoti	m2	1[10%] old[25%]	-	IGST: 5%
5208 12 20	-- Saree	m2	1[10%] old[25%]	-	IGST: 5%
5208 12 30	-- Shirting fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5208 12 40	-- Casement	m2	1[10%] old[25%]	-	IGST: 5%
5208 12 50	-- Sheeting (takia,  leopard fabrics, other than furnishing fabrics)	m2	1[10%] old[25%]	-	IGST: 5%
5208 12 60	-- Voils	m2	1[10%] old[25%]	-	IGST: 5%
5208 12 90	-- Other	m2	1[10%] old[25%]	-	BCD: 20% concession on specified countries IGST: 5%
5208 13	-- 3- thread or 4-thread twill, including cross twill :
5208 13 10	-- Shirting fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5208 13 20	-- Dobby fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5208 13 90	-- Other	m2	1[10%] old[25%]	-	BCD: 20% concession on specified countries IGST: 5%
5208 19	-- Other fabrics :
5208 19 10	-- Dedsuti, dosuti fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5208 19 90	-- Other	m2	1[10%] old[25%]	-	BCD: 20% concession on specified countries IGST: 5%
	- Bleached :	m2	1[10%] old[25%]	-	IGST: 5%
5208 21	-- Plain weave, weighing not more than 100 g/m2 :
5208 21 10	-- Dhoti	m2	1[10%] old[25%]	-	IGST: 5%
5208 21 20	-- Saree	m2	1[10%] old[25%]	-	IGST: 5%
5208 21 30	-- Casement	m2	1[10%] old[25%]	-	IGST: 5%
5208 21 40	-- Shirting fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5208 21 50	-- Cambrics (including madapolam and jaconet)	m2	1[10%] old[25%]	-	IGST: 5%
5208 21 60	-- Mulls (including limbric and willaya)	m2	1[10%] old[25%]	-	IGST: 5%
5208 21 70	-- Muslin (including lawn, mul-mul and organdi)	m2	1[10%] old[25%]	-	IGST: 5%
5208 21 80	-- Voils (excluding leno fabrics)	m2	1[10%] old[25%]	-	IGST: 5%
5208 21 90	-- Other	m2	1[10%] old[25%]	-	IGST: 5%
5208 22	-- Plain weave, weighing  more than 100 g/m2 :
5208 22 10	-- Dhoti	m2	1[10%] old[25%]	-	IGST: 5%
5208 22 20	-- Saree	m2	1[10%] old[25%]	-	IGST: 5%
5208 22 30	-- Shirting fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5208 22 40	-- Casement	m2	1[10%] old[25%]	-	IGST: 5%
5208 22 50	-- Cambrics (including madapolam and jaconet)	m2	1[10%] old[25%]	-	IGST: 5%
5208 22 60	-- Long cloth (including calico)	m2	1[10%] old[25%]	-	IGST: 5%
5208 22 70	-- Sheeting (takia and the like)	m2	1[10%] old[25%]	-	IGST: 5%
5208 22 80	-- Voils (excluding leno fabrics)	m2	1[10%] old[25%]	-	IGST: 5%
5208 22 90	-- Other	m2	1[10%] old[25%]	-	IGST: 5%
5208 23	-- 3-thread or 4-thread twill, including cross twill :
5208 23 10	-- Shirting fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5208 23 20	-- Parmatta fabrics  (including ilesia, pocketing, Italian twill)	m2	1[10%] old[25%]	-	IGST: 5%
5208 23 30	-- Shirting fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5208 23 90	-- Other	m2	1[10%] old[25%]	-	IGST: 5%
5208 29	-- Other fabrics :
5208 29 10	-- Dhoti and saree, zari bordered	m2	1[10%] old[25%]	-	IGST: 5%
5208 29 20	-- Dedsuti, dosuti fabrics, ceretonnes and osamburge	m2	1[10%] old[25%]	-	IGST: 5%
5208 29 90	-- Other	m2	1[10%] old[25%]	-	BCD: 5% for specified countries IGST: 5%
	-- Dyed
5208 31	-- Plain weave, weighing  not more than 100 g/m2 :
5208 31 10	-- Lungi	m2	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
	- - -  Sarees
5208 31 21	- - - -  Of Handloom	m2	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5208 31 29	- - - -  Other	m2	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5208 31 30	-- Shirting fabrics	m2	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5208 31 40	-- Casement	m2	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5208 31 50	-- Cambrics (including madapollam and jaconet)	m2	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5208 31 60	-- Mull (including limbric and willaya)	m2	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5208 31 70	-- Muslin (including lawn mulmul and organdi) of carded or combed yarn	m2	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5208 31 80	-- Voils (excluding leno fabrics)	m2	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5208 31 90	-- Other	m2	1[10%] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5208 32	-- Plain weave, weighing more than 100 g/m2 :
5208 32 10	-- Lungi	m2	1[10%] old[25%]	-	IGST: 5%
5208 32 20	-- Saree	m2	1[10%] old[25%]	-	IGST: 5%
5208 32 30	-- Shirting fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5208 32 40	-- Casement	m2	1[10%] old[25%]	-	IGST: 5%
5208 32 50	-- Bedticking, domestic	m2	1[10%] old[25%]	-	IGST: 5%
5208 32 60	-- Cambrics (including madapollam an jaconet), longcloth (including calico) and voils (excluding leno fabrics)	m2	1[10%] old[25%]	-	IGST: 5%
5208 32 70	-- Coating (including suiting)	m2	1[10%] old[25%]	-	IGST: 5%
5208 32 80	-- Furnishing fabrics (excluding pile and chenille fabrics)	m2	1[10%] old[25%]	-	IGST: 5%
5208 32 90	-- Other	m2	1[10%] old[25%]	-	IGST: 5%
5208 33	--3-thread or 4-thread twill, including cross twill :
5208 33 10	-- Shirting fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5208 33 20	-- Coating (including suiting)	m2	1[10%] old[25%]	-	IGST: 5%
5208 33 30	-- Shirting (including mazri)	m2	1[10%] old[25%]	-	IGST: 5%
5208 33 90	-- Other	m2	1[10%] old[25%]	-	BCD: 5% for specified countries IGST: 5%
5208 39	-- Other fabrics :
5208 39 10	-- Zari bordered sarees	m2	1[10% or Rs.150 per kg., whichever is higher.] old[25% or Rs. 150 per kg., whichever is higher.]	-	IGST: 5%
5208 39 90	-- Other	m2	1[10% or Rs.150 per kg., whichever is higher.] old[25% or Rs. 150 per kg., whichever is higher.]	-	BCD: 5% for specified countries IGST: 5%
	- Of yarns of different colours :
5208 41	-- Plain weave, weighing not more than 100 g/m2 :
5208 41 10	-- Bleeding Madras	m2	1[10% or Rs.9 per sq. meter, whichever is higher.] old[25% or Rs. 9 per sq. meter, whichever is higher.]	-	IGST: 5%
	- - -  Sarees
5208 41 21	- - - -  Of Handloom	m2	1[10% or Rs.9 per sq. meter, whichever is higher.] old[25% or Rs. 9 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 41 29	- - - - Other	m2	1[10% or Rs.9 per sq. meter, whichever is higher.] old[25% or Rs. 9 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 41 30	-- Shirting fabrics	m2	1[10% or Rs.9 per sq. meter, whichever is higher.] old[25% or Rs. 9 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 41 40	-- Bed ticking, domestic	m2	1[10% or Rs.9 per sq. meter, whichever is higher.] old[25% or Rs. 9 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 41 50	-- Furnishing fabrics (excluding pile and chenille fabrics	m2	1[10% or Rs.9 per sq. meter, whichever is higher.] old[25% or Rs. 9 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 41 90	-- Other	m2	1[10% or Rs.9 per sq. meter, whichever is higher.] old[25% or Rs. 9 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 42	-- Plain weave, weighing more than 100 g/m2 :
5208 42 10	-- Bleeding Madras	m2	1[10% or Rs.22 per sq. meter, whichever is higher.] old[25% or Rs.37 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 42 20	-- Saree	m2	1[10% or Rs.22 per sq. meter, whichever is higher.] old[25% or Rs.37 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 42 30	-- Shirting fabrics	m2	1[10% or Rs.22 per sq. meter, whichever is higher.] old[25% or Rs.37 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 42 40	-- Casement	m2	1[10% or Rs.22 per sq. meter, whichever is higher.] old[25% or Rs.37 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 42 50	-- Bed ticking, domestic	m2	1[10% or Rs.22 per sq. meter, whichever is higher.] old[25% or Rs.37 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 42 60	-- Furnishing fabrics (excluding pile and chenille fabrics	m2	1[10% or Rs.22 per sq. meter, whichever is higher.] old[25% or Rs.37 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 42 90	-- Other	m2	1[10% or Rs.22 per sq. meter, whichever is higher.] old[25% or Rs.37 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 43	-- 3 -thread or 4 thread twill, including cross twill :
5208 43 10	-- Bleading Madras	m2	1[10%] old[25%]	-	IGST: 5%
5208 43 20	-- Shirting fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5208 43 30	-- Bedticking, damask	m2	1[10%] old[25%]	-	IGST: 5%
5208 43 40	-- Flannelette	m2	1[10%] old[25%]	-	IGST: 5%
5208 43 90	-- Other	m2	1[10%] old[25%]	-	IGST: 5%
5208 49	-- Other fabrics :
5208 49 10	-- Zari bordered sarees	m2	1[10% or Rs. 143 per Kg., whichever is higher.] old[25% or Rs. 200 per Kg., whichever is higher.]	-	IGST: 5%
	- - -  Real Madras handkerchiefs
5208 49 21	- - - - Of Handloom	m2	1[10% or Rs. 143 per Kg., whichever is higher.] old[25% or Rs. 200 per Kg., whichever is higher.]	-	IGST: 5%
5208 49 29	- - - -Other	m2	1[10% or Rs. 143 per Kg., whichever is higher.] old[25% or Rs. 200 per Kg., whichever is higher.]	-	IGST: 5%
5208 49 90	-- Other	m2	1[10% or Rs. 143 per Kg., whichever is higher.] old[25% or Rs. 200 per Kg., whichever is higher.]	--	IGST: 5%
	- Printed :
5208 51	-- Plain weave, weighing not more than 100 g/m2 :
5208 51 10	-- Lungi	m2	1[10% or Rs. 27 per sq. meter, whichever is higher.] old[25% or Rs. 27 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 51 20	-- Saree	m2	1[10% or Rs. 27 per sq. meter, whichever is higher.] old[25% or Rs. 27 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 51 30	-- Shirting fabrics	m2	1[10% or Rs. 27 per sq. meter, whichever is higher.] old[25% or Rs. 27 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 51 40	-- Casement	m2	1[10% or Rs. 27 per sq. meter, whichever is higher.] old[25% or Rs. 27 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 51 50	-- Cambrics (including madapollam and jaconet)	m2	1[10% or Rs. 27 per sq. meter, whichever is higher.] old[25% or Rs. 27 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 51 60	-- Mull  (including limbric and willaya)	m2	1[10% or Rs. 27 per sq. meter, whichever is higher.] old[25% or Rs. 27 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 51 70	--  Muslin  (including lawn mulmul and organdi) of carded or combed yarn	m2	1[10% or Rs. 27 per sq. meter, whichever is higher.] old[25% or Rs. 27 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 51 80	-- Voils (excluding leno fabrics)	m2	1[10% or Rs. 27 per sq. meter, whichever is higher.] old[25% or Rs. 27 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 51 90	-- Other	m2	1[10% or Rs. 27 per sq. meter, whichever is higher.] old[25% or Rs. 27 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 52	-- Plain weave, weighing more than 100 g/m2 :
5208 52 10	-- Lungi	m2	1[10% or Rs. 14 per sq. metre, whichever is higher] old[25% or Rs. 23 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 52 20	-- Saree	m2	1[10% or Rs. 14 per sq. metre, whichever is higher] old[25% or Rs. 23 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 52 30	-- Shirting fabrics	m2	1[10% or Rs. 14 per sq. metre, whichever is higher] old[25% or Rs. 23 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 52 40	-- Casement	m2	1[10% or Rs. 14 per sq. metre, whichever is higher] old[25% or Rs. 23 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 52 50	-- Cambrics  (including madapollam and jaconet)	m2	1[10% or Rs. 14 per sq. metre, whichever is higher] old[25% or Rs. 23 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 52 60	-- Mull  (including limbric and willaya)	m2	1[10% or Rs. 14 per sq. metre, whichever is higher] old[25% or Rs. 23 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 52 70	-- Muslin  (including lawn mulmul and organdi) of carded or combed yarn	m2	1[10% or Rs. 14 per sq. metre, whichever is higher] old[25% or Rs. 23 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 52 80	-- Voils  (excluding leno fabrics)	m2	1[10% or Rs. 14 per sq. metre, whichever is higher] old[25% or Rs. 23 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 52 90	-- Other	m2	1[10% or Rs. 14 per sq. metre, whichever is higher] old[25% or Rs. 23 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 59	-- Other fabrics :
5208 59 10	-- Zari bordered sarees	m2	1[10% or Rs. 30 per sq. meter, whichever is higher.] old[25% or Rs. 50 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 59 20	- - -  Sarees, Handloom	m2	1[10% or Rs. 30 per sq. meter, whichever is higher.] old[25% or Rs. 50 per sq. meter, whichever is higher.]	-	IGST: 5%
5208 59 90	-- Other	m2	1[10% or Rs. 30 per sq. meter, whichever is higher.] old[25% or Rs. 50 per sq. meter, whichever is higher.]	-	BCD: 5% for specified countries IGST: 5%
5209	Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2
	- Unbleached :
5209 11	-- Plain weave :
	-- Handloom :
5209 11 11	-- Dhoti	m2	1[10%] old[25%]	-	IGST: 5%
5209 11 12	-- Saree	m2	1[10%] old[25%]	-	IGST: 5%
5209 11 13	-- Casement	m2	1[10%] old[25%]	-	IGST: 5%
5209 11 14	-- Sheeting (takia, leopard  cloth and other than furnishing)	m2	1[10%] old[25%]	-	IGST: 5%
5209 11 19	-- Other	m2	1[10%] old[25%]	-	IGST: 5%
5209 11 90	-- Other	m2	1[10%] old[25%]	-	IGST: 5%
5209 12	-- 3-thread or 4 thread twill, including cross twill :
5209 12 10	-- Saree	m2	1[10%] old[25%]	-	IGST: 5%
5209 12 20	-- Shirting fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5209 12 30	-- Furnishing fabrics (excluding pile and chenille fabrics)	m2	1[10%] old[25%]	-	IGST: 5%
5209 12 40	-- Seersucker	m2	1[10%] old[25%]	-	IGST: 5%
5209 12 50	-- Canvas ,   including  duckcarded or combed yarn	m2	1[10%] old[25%]	-	IGST: 5%
5209 12 60	-- Flannelette	m2	1[10%] old[25%]	-	IGST: 5%
5209 12 70	-- Sheeting (takia, leopard cloth)	m2	1[10%] old[25%]	-	IGST: 5%
5209 12 90	-- Other	m2	1[10%] old[25%]	-	IGST: 5%
5209 19 00	-- Other fabrics	m2	1[10%] old[25%]	-	IGST: 5%
	- Bleached :
5209 21	--Plain weave :
5209 21 10	-- Saree	m2	1[10%] old[25%]	-	IGST: 5%
5209 21 20	-- Shirting fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5209 21 30	-- Furnishing fabrics (excluding pile and chenille fabrics)	m2	1[10%] old[25%]	-	IGST: 5%
5209 21 40	-- Seersucker	m2	1[10%] old[25%]	-	IGST: 5%
5209 21 50	-- Canvas , including  duckcarded or combed yarn	m2	1[10%] old[25%]	-	IGST: 5%
5209 21 60	-- Dhoti	m2	1[10%] old[25%]	-	IGST: 5%
5209 21 70	-- Flannelette	m2	1[10%] old[25%]	-	IGST: 5%
5209 21 80	-- Sheeting (takia, leopard cloth)	m2	1[10%] old[25%]	-	IGST: 5%
5209 21 90	-- Other	m2	1[10%] old[25%]	-	IGST: 5%
5209 22	-- 3 thread or 4 thread twill, including cross twill :
5209 22 10	-- Shirting fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5209 22 20	-- Furnishing fabrics (excluding pile and chenille fabrics)	m2	1[10%] old[25%]	-	IGST: 5%
5209 22 30	--Drill	m2	1[10%] old[25%]	-	IGST: 5%
5209 22 90	-- Other	m2	1[10%] old[25%]	-	IGST: 5%
5209 29	Other fabrics
5209 29 10	-- Dhoti and saree, zari bordered	m2	1[10%] old[25%]	-	IGST: 5%
5209 29 20	-- Dedsuti, dosuti fabrics, ceretonnes and osamburge	m2	1[10%] old[25%]	-	IGST: 5%
5209 29 90	-- Other	m2	1[10%] old[25%]	-	BCD: 5% for specified countries IGST: 5%
	- Dyed :
5209 31	-- Plain weave :
5209 31 10	-- Lungi	m2	1[10%   or Rs. 150 per Kg, whichever is higher.] old[25%   or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5209 31 20	-- Saree	m2	1[10%   or Rs. 150 per Kg, whichever is higher.] old[25%   or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5209 31 30	-- Shirting fabrics	m2	1[10%   or Rs. 150 per Kg, whichever is higher.] old[25%   or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5209 31 40	-- Furnishing fabrics (excluding pile and chenille fabrics)	m2	1[10%   or Rs. 150 per Kg, whichever is higher.] old[25%   or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5209 31 50	-- Seersucker	m2	1[10%   or Rs. 150 per Kg, whichever is higher.] old[25%   or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5209 31 60	-- Bedticking,  domestic  (other than hand dyed)	m2	1[10%   or Rs. 150 per Kg, whichever is higher.] old[25%   or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5209 31 70	-- Canvas  (including  duck),  of carded or combed yarn	m2	1[10%   or Rs. 150 per Kg, whichever is higher.] old[25%   or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5209 31 80	-- Flannelette	m2	1[10%   or Rs. 150 per Kg, whichever is higher.] old[25%   or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5209 31 90	-- Other	m2	1[10%   or Rs. 150 per Kg, whichever is higher.] old[25%   or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5209 32	-- 3-thread or 4-thread twill, including cross twill :
5209 32 10	-- Shirting fabrics	m2	1[10%   or Rs. 150 per Kg, whichever is higher.] old[25%   or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5209 32 20	-- Furnishing fabrics (excluding pile and chenille fabrics)	m2	1[10%   or Rs. 150 per Kg, whichever is higher.] old[25%   or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5209 32 30	-- Drill	m2	1[10%   or Rs. 150 per Kg, whichever is higher.] old[25%   or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5209 32 90	-- Other	m2	1[10%   or Rs. 150 per Kg, whichever is higher.] old[25%   or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5209 39	-- Other fabrics :
5209 39 10	-- Zari bordered saress	m2	1[10%   or Rs. 150 per Kg, whichever is higher.] old[25%   or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5209 39 90	-- Other	m2	1[10%   or Rs. 150 per Kg, whichever is higher.] old[25%   or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
	- Of yarns of different colours :
5209 41	-- Plain weave :
5209 41 10	-- Bleeding Madras	m2	1[10%   or Rs. 30 per sq. meter, whichever is higher.] old[25%   or Rs. 32 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 41 20	-- Saree	m2	1[10%   or Rs. 30 per sq. meter, whichever is higher.] old[25%   or Rs. 32 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 41 30	-- Shirting fabrics	m2	1[10%   or Rs. 30 per sq. meter, whichever is higher.] old[25%   or Rs. 32 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 41 40	-- Furnishing fabrics (excluding pile and chenille fabrics)	m2	1[10%   or Rs. 30 per sq. meter, whichever is higher.] old[25%   or Rs. 32 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 41 50	-- Seersucker	m2	1[10%   or Rs. 30 per sq. meter, whichever is higher.] old[25%   or Rs. 32 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 41 60	-- Bedticking,  domestic  (other than hand dyed)	m2	1[10%   or Rs. 30 per sq. meter, whichever is higher.] old[25%   or Rs. 32 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 41 70	-- Flannelette	m2	1[10%   or Rs. 30 per sq. meter, whichever is higher.] old[25%   or Rs. 32 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 41 90	-- Other	m2	1[10%   or Rs. 30 per sq. meter, whichever is higher.] old[25%   or Rs. 32 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 42 00	-- Denim	m2	1[10%   or Rs. 25 per sq. meter, whichever is higher.] old[25%  or Rs. 25 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 43	-- Other fabrics of 3-thread or 4-thread twill, including cross twill :
5209 43 10	-- Bleeding Madras	m2	1[10%   or Rs. 28 per sq. meter, whichever is higher.] old[25%   or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 43 20	-- Shirting fabrics	m2	1[10%   or Rs. 28 per sq. meter, whichever is higher.] old[25%   or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 43 30	--Furnishing fabrics  (excluding pile and chenille fabrics)	m2	1[10%   or Rs. 28 per sq. meter, whichever is higher.] old[25%   or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 43 40	-- Coating (including suiting)	m2	1[10%   or Rs. 28 per sq. meter, whichever is higher.] old[25%   or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 43 90	-- Other	m2	1[10%   or Rs. 28 per sq. meter, whichever is higher.] old[25%   or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 49	-- Other fabrics :
5209 49 10	-- Zari bordered sari	m2	1[10% or Rs. 150 per Kg, whichever is higher.] old[25% or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5209 49 90	-- Other	m2	1[10% or Rs. 150 per Kg, whichever is higher.] old[25% or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
	Printed:
5209 51	-- Plain weave :				IGST: 5%
	-- Lungis
5209 51 11	--- Of Handloom	m2	1[10% or Rs. 24 per sq. meter, whichever is higher.] old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 51 19	--other	m2	1[10% or Rs. 24 per sq. meter, whichever is higher.] old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 51 20	-- Saree	m2	1[10% or Rs. 24 per sq. meter, whichever is higher.] old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 51 30	-- Shirting fabrics	m2	1[10% or Rs. 24 per sq. meter, whichever is higher.] old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 51 40	-- Furnishing fabrics  (excluding pile and chenille fabrics)	m2	1[10% or Rs. 24 per sq. meter, whichever is higher.] old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 51 50	-- Seersucker	m2	1[10% or Rs. 24 per sq. meter, whichever is higher.] old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 51 60	-- Bedticking, domestic	m2	1[10% or Rs. 24 per sq. meter, whichever is higher.] old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 51 70	-- Flannelette	m2	1[10% or Rs. 24 per sq. meter, whichever is higher.] old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 51 90	-- Other	m2	1[10% or Rs. 24 per sq. meter, whichever is higher.] old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 52	-- 3 thread or 4 thread twill, including cross twill :
5209 52 10	-- Shirting fabrics	m2	1[10% or Rs. 24 per sq. meter, whichever is higher.] old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 52 20	-- Furnishing fabrics (excluding pile and chenille fabrics)	m2	1[10% or Rs. 24 per sq. meter, whichever is higher.] old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 52 90	-- Other	m2	1[10% or Rs. 24 per sq. meter, whichever is higher.] old[25% or Rs. 30 per sq. meter, whichever is higher.]		IGST: 5%
5209 59	-- Other fabrics :			-
5209 59 10	-- Zari bordered saree	m2	1[10% or Rs. 30 per sq. meter, whichever is higher.] old[25% or Rs. 38 per sq. meter, whichever is higher.]	-	IGST: 5%
5209 59 90	-- Other	m2	1[10% or Rs. 30 per sq. meter, whichever is higher.] old[25% or Rs. 38 per sq. meter, whichever is higher.]	-	IGST: 5%
5210	Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2
	-- Unbleached :
5210 11	--Plain weave :
5210 11 10	-- Shirting fabrics	m2	1[10] old[25%]	-	IGST: 5%
5210 11 20	-- Saree	m2	1[10] old[25%]	-	IGST: 5%
5210 11 90	-- Other	m2	1[10] old[25%]	-	IGST: 5%
5210 19 00	-- Other fabrics	m2	25%	-	IGST: 5%
	- Bleached :
5210 21	-- Plain weave :
5210 21 10	-- Shirting fabrics	m2	1[10] old[25%]	-	IGST: 5%
5210 21 20	-- Poplin and broad fabrics	m2	1[10] old[25%]	-	IGST: 5%
5210 21 30	-- Saree	m2	1[10] old[25%]	-	IGST: 5%
5210 21 40	-- Shirting (including mazri)	m2	1[10] old[25%]	-	IGST: 5%
5210 21 50	-- Voile	m2	1[10] old[25%]	-	IGST: 5%
5210 21 90	-- Other	m2	1[10] old[25%]	-	IGST: 5%
5210 29	-- Other fabrics :
5210 29 10	-- Dhoti and saree, zari bordered	m2	1[10] old[25%]	-	IGST: 5%
5210 29 20	-- Dedsuti,  dosuti,  ceretonnes and osamburge	m2	1[10] old[25%]	-	IGST: 5%
5210 29 90	-- Other	m2	1[10] old[25%]	-	IGST: 5%
	- Dyed :
5210 31	-- Plain weave :
5210 31 10	-- Shirting fabrics	m2	1[10] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5210 31 20	-- Coating (including suitings)	m2	1[10] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5210 31 30	-- Furnishing fabrics  (excluding pile and chenille fabrics)	m2	1[10] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5210 31 40	-- Poplin and chenille fabrics	m2	1[10] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5210 31 50	-- Saree	m2	1[10] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5210 31 60	-- Voils	m2	1[10] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5210 31 90	-- Other	m2	1[10] old[25%]	-	BCD: NIL for specified countries IGST: 5%
5210 32	-- 3-thread or 4-thread twill, including cross twill :
5210 32 10	-- Crepe fabrics including crepe checks	m2	1[10] old[25%]	-	IGST: 5%
5210 32 20	-- Shirting fabrics	m2	1[10] old[25%]	-	IGST: 5%
5210 32 30	-- Bedticking, damask	m2	1[10] old[25%]	-	IGST: 5%
5210 32 90	-- Other	m2	1[10] old[25%]	-	IGST: 5%
5210 39	-- Other fabrics :
5210 39 10	-- Zari bordered saree	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5210 39 90	-- Other	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
	- Of yarns of different colours :
5210 41	Plain weave:
5210 41 10	-- Bleeding Madras	m2	1[10%  or Rs. 15 per sq. meter, whichever is higher.] old[25%  or Rs. 15 per sq. meter, whichever is higher.]	-	BCD: NIL for specified countries IGST: 5%
5210 41 20	-- Crepe fabrics  (excluding crepe checks)	m2	1[10%  or Rs. 15 per sq. meter, whichever is higher.] old[25%  or Rs. 15 per sq. meter, whichever is higher.]	-	BCD: NIL for specified countries IGST: 5%
5210 41 30	-- Shiring fabrcis	m2	1[10%  or Rs. 15 per sq. meter, whichever is higher.] old[25%  or Rs. 15 per sq. meter, whichever is higher.]	-	BCD: NIL for specified countries IGST: 5%
5210 41 40	-- Suitings	m2	1[10%  or Rs. 15 per sq. meter, whichever is higher.] old[25%  or Rs. 15 per sq. meter, whichever is higher.]	-	BCD: NIL for specified countries IGST: 5%
5210 41 50	-- Poplin and broad fabrics	m2	1[10%  or Rs. 15 per sq. meter, whichever is higher.] old[25%  or Rs. 15 per sq. meter, whichever is higher.]	-	BCD: NIL for specified countries IGST: 5%
5210 41 60	-- Saree	m2	1[10%  or Rs. 15 per sq. meter, whichever is higher.] old[25%  or Rs. 15 per sq. meter, whichever is higher.]	-	BCD: NIL for specified countries IGST: 5%
5210 41 70	-- Voils	m2	1[10%  or Rs. 15 per sq. meter, whichever is higher.] old[25%  or Rs. 15 per sq. meter, whichever is higher.]	-	BCD: NIL for specified countries IGST: 5%
5210 41 90	-- Other	m2	1[10%  or Rs. 15 per sq. meter, whichever is higher.] old[25%  or Rs. 15 per sq. meter, whichever is higher.]	-	BCD: NIL for specified countries IGST: 5%
5210 49	-- Other fabrics :
5210 49 10	-- Zari bordered saree	m2	1[10%  or Rs. 132 per Kg, whichever is higher.] old[25%  or Rs. 185 per Kg, whichever is higher.]	-	IGST: 5%
5210 49 90	-- Other	m2	1[10%  or Rs. 132 per Kg, whichever is higher.] old[25%  or Rs. 185 per Kg, whichever is higher.]	-	IGST: 5%
	- Printed :
5210 51	--Plain weave:
5210 51 10	-- Shirting fabrics	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher old[25%  or Rs. 15 per sq. meter, whichever is higher]	-	IGST: 5%
5210 51 20	-- Casement	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher old[25%  or Rs. 15 per sq. meter, whichever is higher]	-	IGST: 5%
5210 51 30	-- Saree	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher old[25%  or Rs. 15 per sq. meter, whichever is higher]	-	IGST: 5%
5210 51 40	-- Poplin and broad fabrics	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher old[25%  or Rs. 15 per sq. meter, whichever is higher]	-	IGST: 5%
5210 51 50	-- Voils	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher old[25%  or Rs. 15 per sq. meter, whichever is higher]	-	IGST: 5%
5210 51 90	-- Other	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher old[25%  or Rs. 15 per sq. meter, whichever is higher]	-	IGST: 5%
5210 59	-- Other fabrics :
5210 59 10	-- Zari bordered saree	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher old[25%  or Rs. 15 per sq. meter, whichever is higher]	-	IGST: 5%
5210 59 90	-- Other	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher old[25%  or Rs. 15 per sq. meter, whichever is higher]	-	IGST: 5%
5211	Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man made fibres, weighing more than 200 g/m2
	- Unbleached :
5211 11	-- Plain weave :
5211 11 10	-- Shirting fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5211 11 20	-- Saree	m2	1[10%] old[25%]	-	IGST: 5%
5211 11 90	-- Other	m2	1[10%] old[25%]	-	IGST: 5%
5211 12	-- 3 thread or 4 thread twill, including cross twill :
5211 12 10	-- Shirting fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5211 12 20	-- Twill not elsewhere specified  (including gaberdine)	m2	1[10%] old[25%]	-	IGST: 5%
5211 12 30	-- Damask	m2	1[10%] old[25%]	-	IGST: 5%
5211 12 90	-- Other	m2	1[10%] old[25%]	-	IGST: 5%
5211 19 00	--Other fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5211 20	--Bleached :
5211 20 10	---Shirting fabrics	m2	1[10%] old[25%]	-	IGST: 5%
5211 20 20	---Canvas (including duck) of carded or combed yarn	m2	1[10%] old[25%]	-	IGST: 5%
5211 20 30	---Flannelette	m2	1[10%] old[25%]	-	IGST: 5%
5211 20 40	---Saree	m2	1[10%] old[25%]	-	IGST: 5%
5211 20 50	---Crepe fabric including Crepe checks	m2	1[10%] old[25%]	-	IGST: 5%
5211 20 60	---Twill fabrics	m2	1[10%] old[25%]	-	IGST: 5%
	---Other:
5211 20 91	----Zari bordered sari	m2	1[10%] old[25%]	-	IGST: 5%
5211 20 92	----Dedsuti, dosuti, ceretonnes and osamburge	m2	1[10%] old[25%]	-	IGST: 5%
5211 20 99	----Other	m2	1[10%] old[25%]	-	IGST: 5%
	- Dyed :
5211 31	-- Plain weave :
5211 31 10	-- Shirting fabrics	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5211 31 20	-- Canvas  (including duck) of carded or combed yarn	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5211 31 30	-- Coating (including suitings)	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5211 31 40	-- Flannelette	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5211 31 50	-- Saree	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5211 31 90	-- Other	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5211 32	-- 3 thread or 4 thread twill, including cross twill :
5211 32 10	-- Crepe fabrics including crepe checks	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5211 32 20	-- Shirtings fabrics	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5211 32 30	-- Twill, not elsewhere specified (including gaberdine)	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5211 32 40	-- Trousers or pant fabrics (excluding jeans and crepe)	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5211 32 90	-- Other	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5211 39	-- Other fabrics :
5211 39 10	-- Zari bordered sarees	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5211 39 90	-- Other	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
	- Of yarns of different colours :
5211 41	-- Plain weave :
5211 41 10	-- Bleeding Madars	m2	1[10%  or Rs. 35 per sq. meter, whichever is higher] old[25%  or Rs. 44 per sq. meter, whichever is higher]	-	IGST: 5%
5211 41 20	-- Check  shirting   (excluding crepe checks)	m2	1[10%  or Rs. 35 per sq. meter, whichever is higher] old[25%  or Rs. 44 per sq. meter, whichever is higher]	-	IGST: 5%
5211 41 30	-- Shirting	m2	1[10%  or Rs. 35 per sq. meter, whichever is higher] old[25%  or Rs. 44 per sq. meter, whichever is higher]	-	IGST: 5%
5211 41 40	-- Suitings	m2	1[10%  or Rs. 35 per sq. meter, whichever is higher] old[25%  or Rs. 44 per sq. meter, whichever is higher]	-	IGST: 5%
5211 41 50	-- Flannelette	m2	1[10%  or Rs. 35 per sq. meter, whichever is higher] old[25%  or Rs. 44 per sq. meter, whichever is higher]	-	IGST: 5%
5211 41 60	-- Saree	m2	1[10%  or Rs. 35 per sq. meter, whichever is higher] old[25%  or Rs. 44 per sq. meter, whichever is higher]	-	IGST: 5%
5211 41 70	-- Parachute fabrics	m2	1[10%  or Rs. 35 per sq. meter, whichever is higher] old[25%  or Rs. 44 per sq. meter, whichever is higher]	-	IGST: 5%
5211 41 90	-- Other	m2	1[10%  or Rs. 35 per sq. meter, whichever is higher] old[25%  or Rs. 44 per sq. meter, whichever is higher]	-	IGST: 5%
5211 42 00	-- Denim	m2	1[10%  or Rs.18 per sq. meter, whichever is higher] old[25%  or Rs. 18 per sq. meter, whichever is higher]	-	IGST: 5%
5211 43	-- Other fabrics of 3 thread or 4 thread  including  cross twill :
5211 43 10	-- Bleeding Madras	m2	1[10%  or Rs.32 per sq. meter, whichever is higher] old[25%  or Rs. 40 per sq. meter, whichever is higher]	-	IGST: 5%
5211 43 20	-- Crepe fabrics	m2	1[10%  or Rs.32 per sq. meter, whichever is higher] old[25%  or Rs. 40 per sq. meter, whichever is higher]	-	IGST: 5%
5211 43 30	-- Shirtings fabrics	m2	1[10%  or Rs.32 per sq. meter, whichever is higher] old[25%  or Rs. 40 per sq. meter, whichever is higher]	-	IGST: 5%
5211 43 40	-- Suitings	m2	1[10%  or Rs.32 per sq. meter, whichever is higher] old[25%  or Rs. 40 per sq. meter, whichever is higher]	-	IGST: 5%
5211 43 90	-- Other	m2	1[10%  or Rs.32 per sq. meter, whichever is higher] old[25%  or Rs. 40 per sq. meter, whichever is higher]	-	IGST: 5%
5211 49	-- Other fabrics :
5211 49 10	-- Zari bordered sarees	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
5211 49 90	-- Other	m2	1[10%  or Rs. 150 per Kg, whichever is higher.] old[25%  or Rs. 150 per Kg, whichever is higher.]	-	IGST: 5%
	- Printed :
5211 51	-- Plain weave :
5211 51 10	-- Shirting fabrics	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher] old[25%  or Rs. 18 per sq. meter, whichever is higher]	-	IGST: 5%
5211 51 20	-- Furnishing fabrics  (excluding pile and chenille fabrics	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher] old[25%  or Rs. 18 per sq. meter, whichever is higher]	-	IGST: 5%
5211 51 30	-- Flannelette	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher] old[25%  or Rs. 18 per sq. meter, whichever is higher]	-	IGST: 5%
5211 51 40	-- Long cloth (chintz)	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher] old[25%  or Rs. 18 per sq. meter, whichever is higher]	-	IGST: 5%
5211 51 50	-- Saree	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher] old[25%  or Rs. 18 per sq. meter, whichever is higher]	-	IGST: 5%
5211 51 90	-- Other	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher] old[25%  or Rs. 18 per sq. meter, whichever is higher]	-	IGST: 5%
5211 52	-- 3 thread or 4 thread twill, including cross twill :
5211 52 10	-- Crepe fabrics including crepe checks	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher] old[25%  or Rs. 18 per sq. meter, whichever is higher]	-	IGST: 5%
5211 52 20	-- Shirting fabrics	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher] old[25%  or Rs. 18 per sq. meter, whichever is higher]	-	IGST: 5%
5211 52 30	-- Twill , not elsewhere specified (including gaberdine)	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher] old[25%  or Rs. 18 per sq. meter, whichever is higher]	-	IGST: 5%
5211 52 90	-- Other	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher] old[25%  or Rs. 18 per sq. meter, whichever is higher]	-	IGST: 5%
5211 59	-- Other fabrics :
5211 59 10	-- Zari bordered saree	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher] old[25%  or Rs. 18 per sq. meter, whichever is higher]	-	IGST: 5%
5211 59 90	-- Other	m2	1[10%  or Rs. 12 per sq. meter, whichever is higher] old[25%  or Rs. 18 per sq. meter, whichever is higher]	-	IGST: 5%
5212	Other woven fabrics of cotton
	-- weighing not more than 200 g/m2
5212 11 00	-- Unbleached	m2	1[10%] old[25%]	-	IGST: 5%
5212 12 00	-- Bleached	m2	1[10%] old[25%]	-	IGST: 5%
5212 13 00	-- Dyed	m2	1[10%] old[25%]	-	IGST: 5%
5212 14 00	-- Of yarns of different colours	m2	1[10%] old[25%]	-	IGST: 5%
5212 15 00	-- Printed	m2	1[10%  or Rs. 165 per Kg, whichever is higher.] old[25%  or Rs. 165 per Kg, whichever is higher.]		IGST: 5%
	- Weighing more than 200 g/m2 :
5212 21 00	-- Unbleached	m2	1[10%] old[25%]	-	IGST: 5%
5212 22 00	-- Bleached	m2	1[10%] old[25%]	-	IGST: 5%
5212 23 00	-- Dyed	m2	1[10%] old[25%]	-	IGST: 5%
5212 24 00	Of yarns of different colours	m2	1[10%  or Rs. 20 per sq. meter, whichever is higher] old[25%  or Rs. 20 per sq. meter, whichever is higher]	-	IGST: 5%
5212 25 00	-- Printed	m2	1[10%  or Rs. 165 per Kg, whichever is higher.] old[25%  or Rs. 165 per Kg, whichever is higher.]	-	IGST: 5%