Chapter 59 of the GST framework covers Impregnated, Coated, Covered, and HSN Code 59039010 specifically identifies Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Of Cotton 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 - Other : Of Cotton. Tax rates applicable include CGST at 6.00%, SGST/UTGST at 6.00%, and IGST at 12.00% 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 59039010
Tax liability for Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Of Cotton under HSN 59039010 varies by transaction geography. CGST at 6.00% combined with SGST/UTGST at 6.00% applies to local sales. Interstate movement attracts IGST at 12.00%. All billing for Chapter 59 – Impregnated, Coated, Covered products must use m2.
Who Should Use HSN Code 59039010?
Any business engaged in supplying Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Of Cotton must apply HSN 59039010 on invoices. The Impregnated, Coated, Covered category under Chapter 59 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Of Cotton? Complete GST registration to legally collect taxes on goods under HSN 59039010. Businesses importing or exporting Impregnated, Coated, Covered products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate HSN Code 59039010 usage for Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Of Cotton simplifies reconciliation and protects against penalties. Keep current with 6.00%, 6.00%, and 12.00% updates for Chapter 59 – Impregnated, Coated, Covered to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 59039010?
The standard unit of measurement for Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Of Cotton under HSN Code 59039010 is m2. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 59039010 mandatory for small businesses?
Yes, businesses dealing in Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Of Cotton must use HSN 59039010 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Of Cotton?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 59039010 for Impregnated, Coated, Covered goods before invoicing.
Do I need AD Code registration for exporting Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Of Cotton?
Yes, AD Code registration is required for exporters dealing in Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Of Cotton under Impregnated, Coated, Covered. This registration links your bank account to process foreign currency payments from overseas buyers.
