59039090 is the designated HSN classification for Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Other, 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 : Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.06, SGST/UTGST at 0.06 for local transactions, and IGST at 0.12 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 59039090
For Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Other classified under HSN Code 59039090, tax computation follows GST principles. CGST at 0.06 plus SGST/UTGST at 0.06 covers intrastate sales. IGST at 0.12 applies to interstate transactions. m2 is the prescribed measurement for Impregnated, Coated, Covered under Chapter 59.
Who Should Use HSN Code 59039090?
All businesses supplying Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Other are obligated to use HSN 59039090 on tax invoices. From producers to retailers within Impregnated, Coated, Covered, Chapter 59 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Commencing trade in Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Other? Secure GST registration to handle taxes on HSN 59039090 classified goods. Businesses with international operations in Impregnated, Coated, Covered need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Correct HSN Code 59039090 application for Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Other ensures smooth input credit utilization and assessment processes. Track 0.06, 0.06, and 0.12 rate changes for Chapter 59 – Impregnated, Coated, Covered through official notifications for continuous 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 59039090 for accurate classification of Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Other.
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 : Other purchases made under HSN 59039090. Ensure your supplier mentions correct HSN code and GST rates (0.06, 0.06) on the invoice.
CGST at 0.06 plus SGST/UTGST at 0.06 applies when Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902 - Other : Other is sold within the same state. IGST at 0.12 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 : Other internationally. For domestic trade within Impregnated, Coated, Covered, GST registration is sufficient.