HSN Code and GST on Textile Fabrics – HSN Chapter 59

HSN Code and GST on Textile Fabrics – HSN Chapter 59

In this article, we look at the HSN code and GST rate for impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use which falls under Chapter 59. Except where the context otherwise requires, for the purposes of this  Chapter 59 the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006. HSN Chapter & Heading 5903 applies to textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of plastic material (compact or cellular), other than:

  1. Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
  2. Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15oC and 30oC (usually Chapter 39);
  3. Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);
  4. Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);
  5. Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or  Textile products of heading 5811
  • Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 5604.

For the purposes of heading 5905, the expression “textile wall coverings” applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).

This heading does not, however, apply to wall coverings consisting of a textile flock or dust fixed directly on a backing of paper (heading 4814) or on a textile backing (generally heading 5907).

HSN Chapter 59 and Heading 5907 does not apply to:

  • Fabrics in which impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of the provision, no account should be taken of any resulting change of colour;
  • Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);
  • Fabrics partially covered with the flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading;
  • Fabrics finished with normal dressings having a basis of amylaceous or similar substances;
  • Wood veneered on a backing of textile fabrics (heading 4408);
    Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 6805);
  • Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 6814); or
  • Metal foil on a backing of textile fabrics (generally Section XIV or XV).

HSN Chapter 59 and Heading 5910 does not apply to:

  • Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or
  • Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 4010).

HSN Chapter 59 and Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI:

  1. Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);
  2. Bolting cloth;
  3. Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
  4. Flat-woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;
  5. Textile fabrics reinforced with metal, of a kind used for technical purposes;
  6. Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;
  7. Textile articles (other than those of headings 5908 to 5910) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines (for example, for pulp or asbestos- cement), gaskets, washers, polishing discs and other machinery parts).

Click here to read on HSN Code and GST Rate for Glass and Glassware

HSN Code HSN Item Description Policy Policy Conditions GST Rate in Percentage
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
 
5901 10 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like:
5901 10 10 Of cotton Free 12
5901 10 20 Prepared painting canvas Free 12
5901 10 90 Other Free 12
5901 90 Other:
5901 90 10 Tracing cloth of cotton Free 12
5901 90 20 Varnished cambric fabrics (Empire fabrics) tapes Free 12
5901 90 90 Other Free 12
5902 TYRE CORD FABRIC OF HIGH TENACITY YARN OF NYLON OR OTHER POLYAMIDES, POLYESTERS OR VISCOSE RAYON
5902 10 Of nylon or other polyamides:
5902 10 10 Impregnated with rubber Free 12
5902 10 90 Other Free 12
5902 20 Of polyesters:
5902 20 10 Impregnated with rubber Free 12
5902 20 90 Other Free 12
5902 90 Other:
5902 90 10 Impregnated with rubber Free 12
5902 90 90 Other Free 12
5903 TEXTILE FABRICS, IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS, OTHER THAN THOSE OF HEADING 5902
5903 10 With polyvinyl chloride:
5903 10 10 Imitation leather fabrics of cotton Free 12
5903 10 90 Other Free 12
5903 20 With polyurethane:
5903 20 10 Imitation leather fabrics, of cotton Free 12
5903 20 90 Other Free 12
5903 90 Other:
5903 90 10 Of cotton Free 12
5903 90 20 Polyethene laminated jute fabrics Free 12
5903 90 90 Other Free 12
5904 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
5904 10 00 Linoleum Free 12
5904 90 Other:
5904 90 10 Floor coverings with a jute base Free 12
5904 90 90 Other Free 12
5905 TEXTILE WALLCOVERINGS
5905 00 Textile wall coverings:
5905 00 10 Fixed on the backing of any material Free 12
5905 00 90 Other Free 12
5906 RUBBERISED TEXTILE FABRICS, OTHER THAN THOSE OF HEADING 5902
5906 10 00 Adhesive tape of a width not exceeding 20 cm Free 12
  Other:
5906 91 Knitted or crocheted:
5906 91 10 Of cotton Free 12
5906 91 90 Of other textile materials Free 12
5906 99 Other:
5906 99 10 Insulating tape, electrical of cotton Free 12
5906 99 20 Rubberised cotton fabrics, other than knitted or crocheted Free 12
5906 99 90 Other Free 12
5907 TEXTILE FABRICS OTHERWISE IMPREGNATED, COATED OR COVERED; PAINTED CANVAS BEING THEATRICAL SCENERY, STUDIO BACK-CLOTHS OR THE LIKE
5907 00 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like:
Fabrics covered partially or fully with textile flocks, or with a preparation containing textile flocks:
5907 00 11 On the base fabrics of cotton Free 12
5907 00 12 On the base fabrics of man-made textile material Free 12
5907 00 19 On base fabrics of other textile materials Free 12
  Other:
5907 00 91 Cotton fabrics coated or impregnated with oil or preparations with a basis of drying oil Free 12
5907 00 92 Other textile fabrics coated or impregnated with oil or oil preparations Free 12
5907 00 93 Jute fabrics otherwise impregnated or coated, Free 12
5907 00 99 Other Free 12
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
5908 00 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:
5908 00 10 Wicks and gas mantle fabrics, of cotton Free 12
5908 00 20 Gas mantles of rayon Free 12
5908 00 90 Other Free 12
5909 TEXTILE HOSE PIPING AND SIMILAR TEXTILE TUBING, WITH OR WITHOUT LINING, ARMOUR OR ACCESSORIES OF OTHER MATERIALS
5909 00 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials:
5909 00 10 Of cotton Free 12
5909 00 20 Of man-made fibre Free 12
5909 00 90 Of other textile materials Free 12
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
5910 00 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:
5910 00 10 Cotton canvas ply belting Free 12
5910 00 20 Rubberised cotton belting Free 12
5910 00 30 Other transmissions, conveyer or elevator belts or belting of cotton Free 12
5910 00 40 Hair belting Free 12
5910 00 50 Flax canvas ply belting Free 12
5910 00 60 Fibre belt conveyor Free 12
5910 00 90 Other Free 12
5911 TEXTILE PRODUCTS AND ARTICLES, FOR TECHNICAL USES, SPECIFIED IN NOTE 7 TO THIS CHAPTER
5911 10 00 Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams) Free 12
5911 20 00 Bolting cloth, whether or not made up Free 12
  Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement):
5911 31 Weighing less than 650 g/m2:
5911 31 10 Felt for cotton textile industries, woven Free 12
5911 31 20 Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines Free 12
5911 31 30 Cotton fabrics and articles used in machinery Free 12
and plant 12
5911 31 40 Jute fabrics and articles used in machinery or plant Free 12
5911 31 50 Textile fabrics of metalised yarn of a kind commonly used in papermaking or other machinery Free 12
5911 31 90 Other Free 12
5911 32 Weighing 650 g/m2 or more:
5911 32 10 Felt for cotton textile industries, woven Free 12
5911 32 20 Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines Free 12
5911 32 30 Cotton fabrics and articles used in machinery and plant Free 12
5911 32 40 Jute fabrics and articles used in machinery or plant Free 12
5911 32 50 Textile fabrics of metalised yarn of a kind commonly used in papermaking or other machinery Free 12
5911 32 90 Other Free 12
5911 40 00 Straining cloth of a kind used in oil presses or the like, including that of human hair Free 12
5911 90 Other:
5911 90 10 Paper maker’s felt, woven Free 12
5911 90 20 Gaskets, washers, polishing discs and other machinery parts of textile articles Free 12
5911 90 90 Other Free 12

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Disclaimer: This article has been updated as of 25/02/2020. Track this page for more updates on HSN Code and GST Rate for Textile Fabrics – HSN Chapter 59

Post by Supreena

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