About HSN Code 5904

HSN Code 5904 covers 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 and attracts a GST rate of 12%. For intra-state supplies, this is split as 6% CGST + 6% SGST. For inter-state supplies, 12% IGST is charged.

How to Use HSN Code 5904 on GST Invoices

• Include the HSN code 5904 on every GST invoice 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
• Businesses with turnover above ₹5 crore must use 6-digit HSN codes
• Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
• The HSN code must match the product/service description on your invoice
• Incorrect HSN codes can lead to GST notices and ITC mismatches

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