---
title: "HSN Code for Linoleum | HSN 59041000 GST Rate"
description: "Find HSN and GST Rates for 59041000 related to Linoleum with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-59041000/"
---

# HSN Code 59041000: Linoleum

- [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/)
- [Chapter 59: Impregnated, Coated, Covered or Laminated Textile Fabrics for Industrial Use](https://busy.in/hsn/chapter-59/)
- [Sub-chapter 5904: Linoleum & Floor Coverings](https://busy.in/hsn/sub-chapter-5904/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Linoleum | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 59041000 ?

It includes Textile wall coverings

### Do e‑way bill and e‑invoice apply for Linoleum?

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.

### How should mixed supplies be billed when Linoleum is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Linoleum; Nil for exempt items if applicable).

### Any common misclassification issue with Linoleum?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Linoleum?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Linoleum?

Under HSN 59041000, Linoleum attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 59041000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: Nil — 0.0000% of India's total exports
- Imports: ₹5 Cr (−0.43% YoY) — 0.0001% of India's total imports
- Trade balance: −₹5 Cr (Deficit); surplus rank #8579 of 12657 HSN codes

## India export-import trade statistics: HSN Code 59041000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 5904 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5904 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 75.00% | 2.98 | 0.0001% | — | 78.84% | −2.95 | #9664 |
| FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 2.06 | 0.0001% | −30.87% | 80.78% | −2.06 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | 1.09 | 0.0000% | −47.09% | 76.76% | −1.09 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 66.67% | 3.16 | 0.0001% | +189.91% | 96.64% | −3.12 | #9874 |
| FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | 4.22 | 0.0001% | +33.54% | 86.65% | −4.22 | — |
| FY 2023-24 | Nil | 0.0000% | — | 0.00% | 4.68 | 0.0001% | +10.90% | 95.90% | −4.68 | — |
| FY 2024-25 | Nil | 0.0000% | — | — | 4.66 | 0.0001% | −0.43% | 100.00% | −4.66 | — |

- CAGR (7-year): exports —/yr, imports 7.74%/yr (consistently Deficit)

## Key trade insights: HSN Code 59041000 export-import analysis

### Export snapshot for HSN Code 59041000

India exported ₹0.00 Crore worth of Linoleum in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2019-20 was the strongest growth year for HSN Code 59041000 exports

The strongest single-year export movement for HSN Code 59041000 was recorded in FY 2019-20, when exports declined by 100.00% over the prior year.

### India records a trade deficit of ₹4.66 Crore in HSN Code 59041000 goods

In FY 2024-25, India's imports of ₹4.66 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹4.66 Crore — ranking #8579 of 12657 by surplus magnitude.

### Import growth of 7.74% CAGR signals stable import dependency for Linoleum

India's imports under HSN Code 59041000 have grown at 7.74% CAGR, reaching ₹4.66 Crore in FY 2024-25.

## Related HSN Codes in Sub-Chapter 5904

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| — | HSN Code 59041000: Linoleum (this hsn code) | Nil |
| — | [HSN Code 59049010: Other \| Floor Coverings With Jute Base](https://busy.in/hsn/hsn-59049010/) | Nil |
| — | [HSN Code 59049090: Other : Other](https://busy.in/hsn/hsn-59049090/) | Nil |