Chapter 59 of the GST framework covers Impregnated, Coated, Covered, and HSN Code 59032090 specifically identifies Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902- With Polyurethane : Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902- With Polyurethane : Other. Tax rates applicable include CGST at 0.06, SGST/UTGST at 0.06, and IGST at 0.12 for interstate movements. The standard unit of measurement is m2.
HSN Codes under Chapter 59 – Impregnated, Coated, Covered
Below are related HSN codes from Chapter 59 – Impregnated, Coated, Covered for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Impregnated, Coated, Covered... | 59011010 | Textile Fabrics Coated With Gum Or Amylaceous Subs... | 6.00% | 6.00% | 12.00% |
| Impregnated, Coated, Covered... | 59011020 | Textile Fabrics Coated With Gum Or Amylaceous Subs... | 6.00% | 6.00% | 12.00% |
| Impregnated, Coated, Covered... | 59011090 | Textile Fabrics Coated With Gum Or Amylaceous Subs... | 0.06 | 0.06 | 0.12 |
| Impregnated, Coated, Covered... | 59019010 | Textile Fabrics Coated With Gum Or Amylaceous Subs... | 6.00% | 6.00% | 12.00% |
| Impregnated, Coated, Covered... | 59019020 | Textile Fabrics Coated With Gum Or Amylaceous Subs... | 6.00% | 6.00% | 12.00% |
| Impregnated, Coated, Covered... | 59019090 | Textile Fabrics Coated With Gum Or Amylaceous Subs... | 0.06 | 0.06 | 0.12 |
| Impregnated, Coated, Covered... | 59021010 | Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or... | 6.00% | 6.00% | 12.00% |
| Impregnated, Coated, Covered... | 59021090 | Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or... | 0.06 | 0.06 | 0.12 |
| Impregnated, Coated, Covered... | 59022010 | Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or... | 6.00% | 6.00% | 12.00% |
| Impregnated, Coated, Covered... | 59022090 | Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or... | 6.00% | 6.00% | 12.00% |
GST Rates for HSN 59032090
The tax structure for Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902- With Polyurethane : Other under HSN Code 59032090 follows a dual taxation model. CGST is levied at 0.06 and SGST/UTGST at 0.06 for intrastate sales. Interstate transactions attract IGST at 0.12. All invoices must record quantities in m2 as the standard measurement for goods under Chapter 59 – Impregnated, Coated, Covered.
Who Should Use HSN Code 59032090?
Manufacturers, wholesalers, retailers, and exporters dealing in Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902- With Polyurethane : Other are required to mention HSN 59032090 on all tax documents. This classification under Impregnated, Coated, Covered applies to businesses of all sizes operating within Chapter 59. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Looking to deal in Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902- With Polyurethane : Other? GST registration is your first compliance requirement for HSN 59032090 goods. International traders in Impregnated, Coated, Covered products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Accurate HSN Code 59032090 usage for Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902- With Polyurethane : Other simplifies reconciliation and protects against penalties. Keep current with 0.06, 0.06, and 0.12 updates for Chapter 59 – Impregnated, Coated, Covered to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
Official GST rates for Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902- With Polyurethane : Other under HSN 59032090 are published in government notifications and the CBIC website. Current rates are CGST 0.06, SGST/UTGST 0.06, and IGST 0.12.
Yes, online marketplaces and e-commerce operators selling Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902- With Polyurethane : Other must mention HSN Code 59032090 on invoices. This Impregnated, Coated, Covered classification applies to all sales channels under Chapter 59.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902- With Polyurethane : Other under HSN 59032090.
GST rates for Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902- With Polyurethane : Other and other Impregnated, Coated, Covered products under Chapter 59 may change through GST Council recommendations. Monitor official notifications to stay updated on 0.06, 0.06, and 0.12 revisions.