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 purposes. 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

59

HSN Code

5904

HSN 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 %
Essential

Old GST Rate

12 %

Tariff HSN Codes under HSN Sub Chapter 5904

Following tariff HSN codes fall under Linoleum & Floor Coverings.

Tariff HSN

59041000

Description

Linoleum

Tariff HSN

59049010

Description

Other : Floor coverings with jute base

Tariff HSN

59049090

Description

Other : Other

India’s Trade Performance — HSN Sub-Chapter 5904 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

Nil

−100.00% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹5 Cr

−4.51% vs FY 2023-24

0.0001% of India’s total imports

Trade Balance

FY 2024-25

−₹5 Cr

Trade Deficit

Surplus rank #563 of 1233 subchapters

% of Chapter 59

FY 2024-25

0.00%

Share of Chapter 59’s total exports in FY 2024-25

Import side: 0.07% of Chapter 59’s imports

At a glance

+200.00%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.00%

Contribution to Ch. 59

Share of Chapter 59 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1194

Balance

−3.74

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Ch. 59

Imports

3.78 ₹ Cr

0.0001% share

— YoY

0.06% of Ch. 59

FY 2019-20 Exp. Rank #1191

Balance

−2.54

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−75.00% YoY

0.00% of Ch. 59

Imports

2.55 ₹ Cr

0.0001% share

−32.54% YoY

0.05% of Ch. 59

FY 2020-21 Exp. Rank #1194

Balance

−1.40

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+100.00% YoY

0.00% of Ch. 59

Imports

1.42 ₹ Cr

0.0000% share

−44.31% YoY

0.04% of Ch. 59

FY 2021-22 Exp. Rank #1182

Balance

−3.21

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+200.00% YoY

0.00% of Ch. 59

Imports

3.27 ₹ Cr

0.0001% share

+130.28% YoY

0.05% of Ch. 59

FY 2022-23 Exp. Rank #1197

Balance

−4.85

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−66.67% YoY

0.00% of Ch. 59

Imports

4.87 ₹ Cr

0.0001% share

+48.93% YoY

0.07% of Ch. 59

FY 2023-24 Exp. Rank #1202

Balance

−4.86

Exports

< ₹1 Crore ₹ Cr

0.0000% share

0.00% YoY

0.00% of Ch. 59

Imports

4.88 ₹ Cr

0.0001% share

+0.21% YoY

0.08% of Ch. 59

FY 2024-25

Balance

−4.66

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Ch. 59

Imports

4.66 ₹ Cr

0.0001% share

−4.51% YoY

0.07% of Ch. 59

CAGR · 7-Year

Exports

—

Imports

3.55% /yr

Consistently Deficit
Chapter 59 total

reference, FY 2024-25

Export

₹4,258.45 Cr

Import

₹6,838.06 Cr

Trade Balance

−2,579.61

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

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.

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 5904 and GST compliance.

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.

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