HSN Code 59049010 -- – Linoleum, whether or not cut to shape; floor coverings consisting of a coating o (GST Rate 5%)

HSN Code 59049010

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

HSN59049010

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

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 5904
Subheading: 590490
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Linoleum, whether or not cut to shape; floor coverings consisting of a coating o. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 59049010?
HSN Code 59049010 is the official Harmonized System of Nomenclature code for Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing,, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 59049010?
HSN Code 59049010 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 59049010 belong to?
HSN Code 59049010 falls under Chapter 59 -- Impregnated, coated textile fabrics of the GST tariff.
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