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Free Tools/HSN Code Finder/Chapter 59/HSN 5904
HSN 59044-Digit Heading

HSN 5904: Linoleum – GST Rate

HSN 5904 covers linoleum, whether or not cut to shape. GST on HSN 5904 is 5% (rates effective 22 September 2025). This heading has 3 tariff items, for example 5904 10 00, 5904 90 10 and 5904 90 90.

Chapter 59: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 5904

5%CGST 2.5% + SGST 2.5% / IGST 5%

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

Reference: Schedule I, S. No. 379 (Spec: 5904)

Sub-Headings & Tariff Items Under 5904

Showing 5 sub-classification codes with complete hierarchy descriptions.

5904106-Digit Sub-heading

Chain: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use > 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 > Linoleum

590410008-Digit Tariff Item

Chain: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use > 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 > Linoleum > Linoleum

5904906-Digit Sub-heading

Chain: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use > 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 :

590490108-Digit Tariff Item

Chain: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use > 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

590490908-Digit Tariff Item

Chain: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use > 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

Other Headings in Chapter 59

HSN 5901
Textile Fabrics Coated With Gum Or Amylaceous Substances, Of A Kind Used For The Outer Covers Of Books Or The Like, Tracing Cloth, Prepared Painting Canvas, Buckram And Similar Stiffened Textile Fabrics Of A Kind Used For Hat Foundations
HSN 5902
Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon
HSN 5903
Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902
HSN 5905
Textile Wall Coverings
HSN 5906
Rubberised Textile Fabrics, Other Than Those Of Heading 5902
HSN 5907
Textile Fabrics Otherwise Impregnated, Coated Or Covered; Painted Canvas Being Theatrical Scenery, Studio Back-Cloths Or The Like
HSN 5908
Textile Wicks, Woven, Plaited Or Knitted, For Lamps, Stoves, Lighters, Candles Or The Like, Incandescent Gas Mantles And Tubular Knitted Gas Mantle Fabric Therefor, Whether Or Not Impregnated
HSN 5909
Textile Hose Piping And Similar Textile Tubing, With Or Without Lining, Armour Or Accessories Of Other Materials
HSN 5910
Transmission Or Conveyor Belts Or Belting, Of Textile Material, Whether Or Not Impregnated, Coated, Covered Or Laminated With Plastics, Or Reinforced With Metal Or Other Material
HSN 5911
Textile Products And Articles, For Technical Uses, Specified In Note 8 To This Chapter
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