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)

How many digits of HSN Code 59049090 should I mention on invoices?

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.

Can I 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?

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.

What is the difference between CGST and IGST for HSN 59049090?

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.

Is Import Export Code necessary for trading 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 domestically?

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.

More HSN codes from Chapter 59

Back to Top