Chapter 59 of the GST framework covers Impregnated, Coated, Covered, and HSN Code 59061000 specifically identifies Rubberised Textile Fabrics, Other Than Those Of Heading 5902 - Adhesive Tape Of A Width Not Exceeding 20 Cm for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Rubberised Textile Fabrics, Other Than Those Of Heading 5902 - Adhesive Tape Of A Width Not Exceeding 20 Cm. 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 kg..
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 59061000
The taxation of Rubberised Textile Fabrics, Other Than Those Of Heading 5902 - Adhesive Tape Of A Width Not Exceeding 20 Cm under HSN Code 59061000 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 kg. for Impregnated, Coated, Covered goods under Chapter 59.
Who Should Use HSN Code 59061000?
Manufacturers, wholesalers, retailers, and exporters dealing in Rubberised Textile Fabrics, Other Than Those Of Heading 5902 - Adhesive Tape Of A Width Not Exceeding 20 Cm are required to mention HSN 59061000 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
Looking to deal in Rubberised Textile Fabrics, Other Than Those Of Heading 5902 - Adhesive Tape Of A Width Not Exceeding 20 Cm? GST registration is your first compliance requirement for HSN 59061000 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
Correct HSN Code 59061000 application for Rubberised Textile Fabrics, Other Than Those Of Heading 5902 - Adhesive Tape Of A Width Not Exceeding 20 Cm 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)
HSN Code 59061000 falls under Chapter 59 – Impregnated, Coated, Covered in the GST tariff schedule. This chapter covers various goods including Rubberised Textile Fabrics, Other Than Those Of Heading 5902 - Adhesive Tape Of A Width Not Exceeding 20 Cm.
Yes, IGST at 0.12 is applicable when Rubberised Textile Fabrics, Other Than Those Of Heading 5902 - Adhesive Tape Of A Width Not Exceeding 20 Cm is supplied interstate or imported. For local sales within a state, CGST at 0.06 and SGST/UTGST at 0.06 apply instead.
Yes, e-commerce sellers dealing in Rubberised Textile Fabrics, Other Than Those Of Heading 5902 - Adhesive Tape Of A Width Not Exceeding 20 Cm must use HSN 59061000 on their invoices. This applies to all online platforms operating under Impregnated, Coated, Covered classification.
To import goods under Impregnated, Coated, Covered, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.