Q3HSN Code 5904
Linoleum, whether or not cut to shape
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
GST rate
5%
Codes under 5904
| Code | Description | GST rate |
|---|---|---|
| 5904 10 | Linoleum | 5% |
| 5904 90 | 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 | 5% |
| 5904 90 10 | Floor coverings with jute base | 5% |
← Chapter 59: Coated and laminated textile fabrics
Related HSN codes
5905Textile wall coverings5903Textile fabrics, impregnated, coated, covered or laminated5906Rubberised textile fabrics, other than those of heading 59025902Tyre cord fabric of high tenacity yarn of nylon or other5907Textile fabrics otherwise impregnated, coated or covered5901Textile fabrics coated with gum or amylaceous substances
Frequently Asked Questions
What is the HSN code for linoleum, whether or not cut to shape?
The HSN code for linoleum, whether or not cut to shape is 5904, under Chapter 59 (Coated and laminated textile fabrics).
What is the GST rate on linoleum, whether or not cut to shape?
Linoleum, whether or not cut to shape is taxed at 5% GST under HSN code 5904.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.