What products are classified under HSN 5704
It includes Felt carpets & floor coverings
HSN Sub Chapter 5704 represents Felt carpets & floor coverings under GST classification. This code helps businesses identify Felt carpets & floor coverings correctly for billing, taxation, and trade. With HSN Sub Chapter 5704, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Felt carpets & floor coverings.
GST Rate for Felt carpets & floor coverings under HSN Code 5704. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 57 | 5704 | Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up | 5% | 5% |
Chapter: 57
Description: Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
Following Tariff HSN code falls under Felt carpets & floor coverings:
| Tariff HSN | Description |
|---|---|
| Tiles, having a maximum surface area of 0.3 m2 | |
| Tiles, having a maximum surface area exceeding 0.3 m2 but not exceeding 1 m2: Cotton | |
| Tiles, having a maximum surface area exceeding 0.3 m2 but not exceeding 1 m2: Woollen, other than artware | |
| Tiles, having a maximum surface area exceeding 0.3 m2 but not exceeding 1 m2: Other | |
| Other : Cotton | |
| Other : woollen, other than artware | |
| Other : Other |
Tiles, having a maximum surface area of 0.3 m2
Tiles, having a maximum surface area exceeding 0.3 m2 but not exceeding 1 m2: Cotton
Tiles, having a maximum surface area exceeding 0.3 m2 but not exceeding 1 m2: Woollen, other than artware
Tiles, having a maximum surface area exceeding 0.3 m2 but not exceeding 1 m2: Other
Other : Cotton
Other : woollen, other than artware
Other : Other
| Order Number | Description |
|---|---|
| National Plastic Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Eco Wood Private Limited (AAAR (Appellate Authority For Advance Ruling), Kerala) |
National Plastic Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Eco Wood Private Limited (AAAR (Appellate Authority For Advance Ruling), Kerala)
It includes Felt carpets & floor coverings
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Felt carpets & floor coverings are forward charge. Check the current notifications for any special cases before deciding.
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
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.