59049010 is the designated HSN classification for 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 - Other : Floor Coverings With Jute Base, categorized under Chapter 59 – Impregnated, Coated, Covered in the GST tariff structure. Businesses involved in trading, manufacturing, or importing 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 - Other : Floor Coverings With Jute Base 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 59049010
Tax liability for 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 - Other : Floor Coverings With Jute Base under HSN 59049010 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 59049010?
Traders, manufacturers, and importers of 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 - Other : Floor Coverings With Jute Base are required to mention HSN Code 59049010 on all GST documents. This Impregnated, Coated, Covered classification under Chapter 59 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Looking to deal in 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 - Other : Floor Coverings With Jute Base? GST registration is your first compliance requirement for HSN 59049010 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
Using HSN Code 59049010 accurately for 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 - Other : Floor Coverings With Jute Base avoids compliance issues and facilitates credit claims. Monitor changes to 6.00%, 6.00%, and 12.00% rates for Chapter 59 – Impregnated, Coated, Covered to maintain accurate filings and smooth business operations.
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 59049010 for accurate classification of 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 - Other : Floor Coverings With Jute Base.
Yes, registered businesses can claim input tax credit on 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 - Other : Floor Coverings With Jute Base purchases made under HSN 59049010. 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 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 - Other : Floor Coverings With Jute Base 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 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 - Other : Floor Coverings With Jute Base internationally. For domestic trade within Impregnated, Coated, Covered, GST registration is sufficient.
