Chapter 59 of the GST framework covers Impregnated, Coated, Covered, and HSN Code 59049090 specifically identifies 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 : Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply 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 : 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 59049090
The taxation 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 : Other under HSN Code 59049090 depends on supply location. Intrastate transactions require CGST at 0.06 and SGST/UTGST at 0.06. Interstate supplies are charged IGST at 0.12. Invoices should consistently use m2 for Impregnated, Coated, Covered goods under Chapter 59.
Who Should Use HSN Code 59049090?
All businesses supplying 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 : Other are obligated to use HSN 59049090 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
Entering the 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 : Other market requires essential registrations. GST registration enables legal tax collection on HSN 59049090 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
Correct HSN Code 59049090 application 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 : 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 59049090 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 : Other.
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 : Other purchases made under HSN 59049090. 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 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 : 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 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 : Other internationally. For domestic trade within Impregnated, Coated, Covered, GST registration is sufficient.