What products are classified under HSN 39189020 ?
It includes Wall or Ceiling Coverings with Fabric Layers
HSN Code 39189020 represents Wall or Ceiling Coverings with Fabric Layers under GST classification. This code helps businesses identify Wall or Ceiling Coverings with Fabric Layers correctly for billing, taxation, and trade. With HSN Code 39189020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Wall or Ceiling Coverings with Fabric Layers.
HSN Code 39189020 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 39 | Plastics and articles thereof | 3918 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter | Of other plastics : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts | 9% | 9% | 18% | 0% |
Description of goods
Of other plastics : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts
Chapter
39 – Plastics and articles thereof
Sub Chapter
3918 – Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter
Wall or Ceiling Coverings with Fabric Layers does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of polymers of vinyl chloride : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts | |
| Of polymers of vinyl chloride : Other | |
| Of other plastics : Floor coverings of linoxyne | |
| Of other plastics : Other |
Of polymers of vinyl chloride : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts
Of polymers of vinyl chloride : Other
Of other plastics : Floor coverings of linoxyne
Of other plastics : Other
It includes Wall or Ceiling Coverings with Fabric Layers
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Wall or Ceiling Coverings with Fabric Layers; Nil for exempt items if applicable).
Under HSN 39189020, Wall or Ceiling Coverings with Fabric Layers attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.