HSN code 5904 is the Customs Tariff heading for 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, in Chapter 59 (Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use). The GST rate is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 5904
These are the entries of the current GST rate notifications whose column (2) names heading 5904 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 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 | 5% | 9/2025-CT(R), Schedule I, S. No. 379 |
Goods of heading 5904 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 5904
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
Worked example: a ₹1,000 sale under HSN 5904
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
How to write HSN 5904 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (5904) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 59
Chapter 59 of the Customs Tariff is Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use. This list has 11 of its headings, each with its own page. See all Chapter 59 headings.
- HSN 5901: Textile fabrics coated with gum (5%)
- HSN 5902: Tyre cord fabric (5%)
- HSN 5903: Textile fabrics, impregnated (5%)
- HSN 5905: Textile wall coverings (5%)
- HSN 5906: Rubberised textile fabrics (5%)
- HSN 5907: Textile fabrics otherwise (5%)
- HSN 5908: Textile wicks, woven (5%)
- HSN 5909: Textile hose piping (5%)
- HSN 5910: Transmission or conveyor belts (5%)
- HSN 5911: Textile products and articles (5%)