--- title: "5904 HSN Code | HSN Code for Linoleum & Floor Coverings in India" description: "Know more about 5904 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5904 covering Linoleum & Floor Coverings." canonical: "https://busy.in/hsn/sub-chapter-5904/" --- # HSN Sub-chapter 5904: Linoleum & Floor Coverings 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 Part of [Chapter 59: Impregnated, Coated, Covered or Laminated Textile Fabrics for Industrial Use](https://busy.in/hsn/chapter-59/). - Current GST rate: 5% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 59041000 | [Linoleum](https://busy.in/hsn/hsn-59041000/) | | 59049010 | [Other \| Floor Coverings With Jute Base](https://busy.in/hsn/hsn-59049010/) | | 59049090 | [Other : Other](https://busy.in/hsn/hsn-59049090/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 5904 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: ₹5 Cr (−4.51% YoY) — 0.0001% of India's total imports - Trade balance: −₹5 Cr (Deficit); surplus rank #563 of 1233 sub-chapters - Share of Chapter 59: 0.00% of its exports; import side 0.07% ### Key metrics - Peak growth year: +200.00% in FY 2021-22 - Contribution to Ch. 59: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 5904 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 Ch. 59 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 59 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.00% | 3.78 | 0.0001% | — | 0.06% | −3.74 | #1194 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −75.00% | 0.00% | 2.55 | 0.0001% | −32.54% | 0.05% | −2.54 | #1191 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +100.00% | 0.00% | 1.42 | 0.0000% | −44.31% | 0.04% | −1.40 | #1194 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +200.00% | 0.00% | 3.27 | 0.0001% | +130.28% | 0.05% | −3.21 | #1182 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −66.67% | 0.00% | 4.87 | 0.0001% | +48.93% | 0.07% | −4.85 | #1197 | | FY 2023-24 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | 4.88 | 0.0001% | +0.21% | 0.08% | −4.86 | #1202 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 4.66 | 0.0001% | −4.51% | 0.07% | −4.66 | — | - CAGR (7-year): exports —/yr, imports 3.55%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 5904 export-import analysis ### Export snapshot for HSN Sub-Chapter 5904 India exported ₹0.00 Crore worth of Linoleum & Floor Coverings in FY 2024-25. Multi-year trend data is being compiled for this hsn sub-chapter. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 5904 exports The strongest single-year export movement for HSN Sub-Chapter 5904 was recorded in FY 2021-22, when exports surged by 200.00% over the prior year. ### India records a trade deficit of ₹4.66 Crore in HSN Sub-Chapter 5904 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 #563 of 1233 by surplus magnitude. ### Import growth of 3.55% CAGR signals stable import dependency for Linoleum & Floor Coverings India's imports under HSN Sub-Chapter 5904 have grown at 3.55% CAGR, reaching ₹4.66 Crore in FY 2024-25. ## Related Sub-Chapters in Chapter 59 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 5903: Laminated textile fabrics](https://busy.in/hsn/sub-chapter-5903/) | ₹2,625 Cr | | #2 | [HSN Sub-Chapter 5911: Technical textile products](https://busy.in/hsn/sub-chapter-5911/) | ₹707 Cr | | #3 | [HSN Sub-Chapter 5902: Tyre cord fabric of nylon](https://busy.in/hsn/sub-chapter-5902/) | ₹531 Cr | | #4 | [HSN Sub-Chapter 5906: Rubberized textiles](https://busy.in/hsn/sub-chapter-5906/) | ₹128 Cr | | #5 | [HSN Sub-Chapter 5901: Coated book fabrics](https://busy.in/hsn/sub-chapter-5901/) | ₹85 Cr | | #6 | [HSN Sub-Chapter 5910: Textile conveyor belts, reinforced](https://busy.in/hsn/sub-chapter-5910/) | ₹56 Cr | | #7 | [HSN Sub-Chapter 5907: Impregnated Textile Fabrics](https://busy.in/hsn/sub-chapter-5907/) | ₹46 Cr | | #8 | [HSN Sub-Chapter 5909: Textile hose piping](https://busy.in/hsn/sub-chapter-5909/) | ₹41 Cr | | #9 | [HSN Sub-Chapter 5908: Textile wicks for lamps or stoves](https://busy.in/hsn/sub-chapter-5908/) | ₹24 Cr | | #10 | [HSN Sub-Chapter 5905: Textile wall coverings](https://busy.in/hsn/sub-chapter-5905/) | ₹16 Cr | | — | HSN Sub-Chapter 5904: Linoleum & Floor Coverings (this hsn sub-chapter) | Nil | ## Other sub-chapters | Code | Title | | --- | --- | | 5901 | [Coated book fabrics](https://busy.in/hsn/sub-chapter-5901/) | | 5902 | [Tyre cord fabric of nylon](https://busy.in/hsn/sub-chapter-5902/) | | 5903 | [Laminated textile fabrics](https://busy.in/hsn/sub-chapter-5903/) | | 5905 | [Textile wall coverings](https://busy.in/hsn/sub-chapter-5905/) | | 5906 | [Rubberized textiles](https://busy.in/hsn/sub-chapter-5906/) | | 5907 | [Impregnated Textile Fabrics](https://busy.in/hsn/sub-chapter-5907/) | | 5908 | [Textile wicks for lamps or stoves](https://busy.in/hsn/sub-chapter-5908/) | | 5909 | [Textile hose piping](https://busy.in/hsn/sub-chapter-5909/) | | 5910 | [Textile conveyor belts, reinforced](https://busy.in/hsn/sub-chapter-5910/) | | 5911 | [Technical textile products](https://busy.in/hsn/sub-chapter-5911/) |