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HSN Code 59041000: Linoleum

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 or export of Linoleum.

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Description of Goods for HSN Code 59041000

HSN Code 59041000 relates to the following description.

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

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 59041000 not include?

Linoleum does not include products with the following descriptions.

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India’s Trade Performance — HSN Code 59041000 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

< ₹1 Crore

First year of recorded data

0.0000% of India’s total exports

India’s Imports

FY 2025-26

₹3 Cr

−37.12% vs FY 2024-25

0.0000% of India’s total imports

Trade Balance

FY 2025-26

−₹3 Cr

Trade Deficit

Surplus rank #8444 of 12872 HSN codes

% of Sub-Chapter 5904

FY 2025-26

10.00%

Share of Sub-Chapter 5904’s total exports in FY 2025-26

Import side: 100.00% of Sub-Chapter 5904’s imports

Rank Within Sub-Chapter 5904

FY 2025-26

#2 of 3

Position by export value among HSN codes in Sub-Chapter 5904

Import-side rank: #1 of 3

At a glance

−14.52%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#10535

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

−100.00%

Peak Growth Year

FY 2022-23 · strongest single-year move

10.00%

Contribution to Sub-Ch. 5904

Share of Sub-Chapter 5904 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 59041000

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #9664

Balance

−2.95

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

75.00% of Sub-Ch. 5904

Imports

2.98 ₹ Cr

0.0001% share

— YoY

78.84% of Sub-Ch. 5904

FY 2019-20

Balance

−2.06

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 5904

Imports

2.06 ₹ Cr

0.0001% share

−30.87% YoY

80.78% of Sub-Ch. 5904

FY 2020-21

Balance

−1.09

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 5904

Imports

1.09 ₹ Cr

0.0000% share

−47.09% YoY

76.76% of Sub-Ch. 5904

FY 2021-22 Exp. Rank #9874

Balance

−3.12

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

66.67% of Sub-Ch. 5904

Imports

3.16 ₹ Cr

0.0001% share

+189.91% YoY

96.64% of Sub-Ch. 5904

FY 2022-23

Balance

−4.22

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 5904

Imports

4.22 ₹ Cr

0.0001% share

+33.54% YoY

86.65% of Sub-Ch. 5904

FY 2023-24

Balance

−4.68

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 5904

Imports

4.68 ₹ Cr

0.0001% share

+10.90% YoY

95.90% of Sub-Ch. 5904

FY 2024-25

Balance

−4.66

Exports

Nil ₹ Cr

0.0000% share

— YoY

— of Sub-Ch. 5904

Imports

4.66 ₹ Cr

0.0001% share

−0.43% YoY

100.00% of Sub-Ch. 5904

FY 2025-26 Exp. Rank #10535

Balance

−2.92

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

10.00% of Sub-Ch. 5904

Imports

2.93 ₹ Cr

0.0000% share

−37.12% YoY

100.00% of Sub-Ch. 5904

CAGR · 8-Year

Exports

−14.52% /yr

Imports

−0.24% /yr

Consistently Deficit
Sub-Chapter 5904 total

reference, FY 2025-26

Export

₹0.10 Cr

Import

₹2.93 Cr

Trade Balance

−2.83

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 59041000 Export-Import Analysis

Export Decline: −14.52% CAGR Over 8 Years

India's exports under HSN Code 59041000 have declined at a compound annual rate of −14.52% over 8 fiscal years, falling from ₹0.03 Crore in FY 2018-19 to ₹0.01 Crore in FY 2025-26.

HSN Code 59041000 Ranked #10535 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 59041000 ranks #10535 out of 12872 HSN codes by total export value. Within Sub-Chapter 5904, it ranks #2 of 3. By trade surplus, it ranks #8444 of 12872.

FY 2022-23 Was the Strongest Growth Year for HSN Code 59041000 Exports

The strongest single-year export movement for HSN Code 59041000 was recorded in FY 2022-23, when exports declined by 100.00% over the prior year.

India Records a Trade Deficit of ₹2.92 Crore in HSN Code 59041000 Goods

In FY 2025-26, India's imports of ₹2.93 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹2.92 Crore — ranking #8444 of 12872 by surplus magnitude.

Import Growth of −0.24% CAGR Signals Stable Import Dependency for Linoleum

India's imports under HSN Code 59041000 have grown at −0.24% CAGR, reaching ₹2.93 Crore in FY 2025-26.

HSN Code 59041000 Contributes 10.00% of Sub-Chapter 5904 Exports — Ranked #2

Among the 3 HSN codes under Sub-Chapter 5904, HSN Code 59041000 ranks #2 by export value — accounting for 10.00% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 100.00% share (rank #1).

Frequently Asked Questions

Clear answers to common queries about HSN Code 59041000 and GST compliance.

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.

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Important Disclaimer

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.