What products are classified under HSN 59041000 ?
It includes Textile wall coverings
HSN Code 59041000 represents Linoleum under GST classification. This code helps businesses identify Linoleum correctly for billing, taxation, and trade. With HSN Code 59041000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Linoleum.
HSN Code 59041000 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 | 5904 | Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape | Linoleum | 6% | 6% | 12% | 0% |
Description of goods
Linoleum
Chapter
59 – Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
Sub Chapter
5904 – Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
Linoleum does not include products with the following descriptions:
Other : Floor coverings with jute base
Other : Other
It includes Textile wall coverings
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 Linoleum; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 59041000, Linoleum attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.