59039020 is the designated HSN classification for Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Polyethylene Laminated Jute Fabrics, categorized under Chapter 59 – Impregnated, Coated, Covered in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Polyethylene Laminated Jute Fabrics must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 6.00%, SGST/UTGST at 6.00% for local transactions, and IGST at 12.00% for interstate supplies. Quantities are measured in m2 for billing purposes.
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 59039020
For Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Polyethylene Laminated Jute Fabrics classified under HSN Code 59039020, tax computation follows GST principles. CGST at 6.00% plus SGST/UTGST at 6.00% covers intrastate sales. IGST at 12.00% applies to interstate transactions. m2 is the prescribed measurement for Impregnated, Coated, Covered under Chapter 59.
Who Should Use HSN Code 59039020?
Manufacturers, wholesalers, retailers, and exporters dealing in Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Polyethylene Laminated Jute Fabrics are required to mention HSN 59039020 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
Entering the Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Polyethylene Laminated Jute Fabrics market requires essential registrations. GST registration enables legal tax collection on HSN 59039020 goods. For cross-border trade in Impregnated, Coated, Covered items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Proper use of HSN Code 59039020 for Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Polyethylene Laminated Jute Fabrics streamlines audit processes and supports valid credit claims. Stay updated on 6.00%, 6.00%, and 12.00% rates for Chapter 59 – Impregnated, Coated, Covered through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 59039020 for accurate classification of Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Polyethylene Laminated Jute Fabrics.
Yes, registered businesses can claim input tax credit on Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Polyethylene Laminated Jute Fabrics purchases made under HSN 59039020. Ensure your supplier mentions correct HSN code and GST rates (6.00%, 6.00%) on the invoice.
CGST at 6.00% plus SGST/UTGST at 6.00% applies when Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Polyethylene Laminated Jute Fabrics is sold within the same state. IGST at 12.00% is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Polyethylene Laminated Jute Fabrics internationally. For domestic trade within Impregnated, Coated, Covered, GST registration is sufficient.