What products are classified under HSN 59032010 ?
It includes Polyethylene laminated jute fabrics
HSN Code 59032010 represents Polyurethane imitation leather fabrics under GST classification. This code helps businesses identify Polyurethane imitation leather fabrics correctly for billing, taxation, and trade. With HSN Code 59032010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Polyurethane imitation leather fabrics.
HSN Code 59032010 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 59 | Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | 5903 | Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902 | With polyurethane : Imitation leather fabrics, of cotton | 6% | 6% | 12% | 0% |
Description of goods
With polyurethane : Imitation leather fabrics, of cotton
Chapter
59 – Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
Sub Chapter
5903 – Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902
Polyurethane imitation leather fabrics does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| With polyvinyl chloride : Imitation leather fabrics of cotton | |
| With polyvinyl chloride : Other | |
| With polyurethane : Other | |
| Other: Of cotton | |
| Other: Polyethylene laminated jute fabrics | |
| Other: Other |
With polyvinyl chloride : Imitation leather fabrics of cotton
With polyvinyl chloride : Other
With polyurethane : Other
Other: Of cotton
Other: Polyethylene laminated jute fabrics
Other: Other
It includes Polyethylene laminated jute fabrics
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 separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyurethane imitation leather fabrics; Nil for exempt items if applicable).
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.
Under HSN 59032010, Polyurethane imitation leather fabrics 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.
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.