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HSN Codes chevron_right Section 11 chevron_right Chapter 59 chevron_right Sub Chapter 5904

Taxonomy

• Section 11 – Textile & Textile Articles • 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 • New GST Rate for HSN Code 5904 • Tariff HSN Codes under Sub Chapter 5904 • FAQs for Sub Chapter 5904 • Case Laws under Sub Chapter 5904 • Important Disclaimer

Explore other subchapters under Chapter 59

• Sub Chapter 5901 – Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations • Sub Chapter 5902 – Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon • Sub Chapter 5903 – Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902 • Sub Chapter 5905 – Textile wall coverings • Sub Chapter 5906 – Rubberised textile fabrics, other than those of heading 5902 • Sub Chapter 5907 – Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like • Sub Chapter 5908 – Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated • Sub Chapter 5909 – Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials • Sub Chapter 5910 – Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material • Sub Chapter 5911 – Textile products and articles, for technical uses, specified in note 7 to this chapter

5904 HSN Code: Linoleum & Floor Coverings

HSN Sub Chapter 5904 represents Linoleum & Floor Coverings under GST classification. This code helps businesses identify Linoleum & Floor Coverings correctly for billing, taxation, and trade. With HSN Sub Chapter 5904, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Linoleum & Floor Coverings.

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New GST Rate for HSN Code 5904

GST Rate for Linoleum & Floor Coverings under HSN Code 5904. 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
59 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 5% 12%
HSN Code 5904

Chapter: 59

Description: 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

New GST Rate: 5% Old GST Rate: 12%

Tariff HSN Codes under HSN Sub Chapter 5904

Following Tariff HSN code falls under Linoleum & Floor Coverings:

Tariff HSN Description
59041000
Linoleum
59049010
Other : Floor coverings with jute base
59049090
Other : Other
HSN Code 59041000

Linoleum

HSN Code 59049010

Other : Floor coverings with jute base

HSN Code 59049090

Other : Other

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Case Laws Related to Sub Chapter 5904

Order Number Description
GUJ/GAAR/R/90/2020
Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
GUJ/GAAR/R/2022/46
Shree Ambica Geotex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
GUJ/GAAR/R/86/2020
M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat)
AAR/11/2020
Soft Turf (AAAR (Appellate Authority For Advance Ruling), Kerala)
GUJ/GAAR/R/2022/11
Texel Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order No. GUJ/GAAR/R/90/2020

Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Order No. GUJ/GAAR/R/2022/46

Shree Ambica Geotex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Order No. GUJ/GAAR/R/86/2020

M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat)

Order No. AAR/11/2020

Soft Turf (AAAR (Appellate Authority For Advance Ruling), Kerala)

Order No. GUJ/GAAR/R/2022/11

Texel Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 5904

What products are classified under HSN 5904

It includes Linoleum & Floor Coverings

What should my invoice and records include for Linoleum & Floor Coverings?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Any import/export nuance for Linoleum & Floor Coverings?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

Does MRP, weight or pack size change GST treatment for Linoleum & 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.

Is the composition scheme suitable if I mainly trade Linoleum & Floor Coverings?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

How are warranty replacements of Linoleum & Floor Coverings handled?

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.

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.

Explore More HSN Codes from Chapter 59 expand_more
Sub Chapters:
HSN Code 5901 | HSN Code 5902 | HSN Code 5903 | HSN Code 5904 | HSN Code 5905 | HSN Code 5906 | HSN Code 5907 | HSN Code 5908 | HSN Code 5909 | HSN Code 5910 | HSN Code 5911
HSN Codes:
HSN Code 59011010 | HSN Code 59011020 | HSN Code 59011090 | HSN Code 59019010 | HSN Code 59019020 | HSN Code 59019090 | HSN Code 59021010 | HSN Code 59021090 | HSN Code 59022010 | HSN Code 59022090 | HSN Code 59023010 | HSN Code 59023090 | HSN Code 59029010 | HSN Code 59029090 | HSN Code 59031010 | HSN Code 59031090 | HSN Code 59032010 | HSN Code 59032090 | HSN Code 59039010 | HSN Code 59039020 | HSN Code 59039090 | HSN Code 59041000 | HSN Code 59049010 | HSN Code 59049090 | HSN Code 59050010 | HSN Code 59050090 | HSN Code 59051010 | HSN Code 59051090 | HSN Code 59061000 | HSN Code 59069110 | HSN Code 59069190 | HSN Code 59069910 | HSN Code 59069920 | HSN Code 59069990 | HSN Code 59070011 | HSN Code 59070012 | HSN Code 59070019 | HSN Code 59070091 | HSN Code 59070092 | HSN Code 59070093 | HSN Code 59070099 | HSN Code 59080010 | HSN Code 59080020 | HSN Code 59080090 | HSN Code 59090010 | HSN Code 59090020 | HSN Code 59090090 | HSN Code 59100010 | HSN Code 59100020 | HSN Code 59100030 | HSN Code 59100040 | HSN Code 59100050 | HSN Code 59100060 | HSN Code 59100090 | HSN Code 59111000 | HSN Code 59112000 | HSN Code 59113110 | HSN Code 59113120 | HSN Code 59113130 | HSN Code 59113140 | HSN Code 59113150 | HSN Code 59113190 | HSN Code 59113210 | HSN Code 59113220 | HSN Code 59113230 | HSN Code 59113240 | HSN Code 59113250 | HSN Code 59113290 | HSN Code 59114000 | HSN Code 59119010 | HSN Code 59119020 | HSN Code 59119031 | HSN Code 59119032 | HSN Code 59119039 | HSN Code 59119040 | HSN Code 59119090
State Code List:

Explore other subchapters under Chapter 59

• Sub Chapter 5901 – Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations • Sub Chapter 5902 – Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon • Sub Chapter 5903 – Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902 • Sub Chapter 5905 – Textile wall coverings • Sub Chapter 5906 – Rubberised textile fabrics, other than those of heading 5902 • Sub Chapter 5907 – Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like • Sub Chapter 5908 – Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated • Sub Chapter 5909 – Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials • Sub Chapter 5910 – Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material • Sub Chapter 5911 – Textile products and articles, for technical uses, specified in note 7 to this chapter