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HSN Chapter 59: Impregnated, Coated & Laminated Textile Fabrics GST Rates 2026

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🏭 Massive Relief for Technical & Industrial Textiles SEPTEMBER 22, 2025

Uniform 5% GST Across All Coated & Technical Textiles:
GST 2.0 has brought transformative reform to India's technical textile and industrial fabric sector under Chapter 59. ALL impregnated, coated, covered, and laminated textile fabrics including rubberised fabrics, tyre cord fabrics, PVC-coated textiles, conveyor belts, and technical textile products now attract a uniform 5% GST rate, down from the previous 12%, making India's industrial textile sector globally competitive.

Game-Changing Benefits for Chapter 59:

  • 🚗 Tyre Cord Fabrics: Reduced from 12% to 5% ↓ 58% SAVINGS!
  • 🏭 PVC-Coated Fabrics: Down from 12% to 5%
  • 🛋️ Rubberised Textiles: Reduced from 12% to 5%
  • 🏗️ Conveyor Belts: Now at 5% GST
  • 📚 Book Binding Cloth: Uniform 5% rate
  • 🌊 Linoleum & Floor Coverings: Down to 5%

HSN Chapter 59 encompasses impregnated, coated, covered, or laminated textile fabrics and technical textile products for industrial use. This includes textile fabrics coated with gum/starch (book binding cloth, tracing cloth), tyre cord fabrics (high tenacity nylon/polyester for tyre reinforcement), plastic-coated fabrics (PVC tarpaulins, awnings), linoleum and textile-backed floor coverings, rubberised textiles, transmission/conveyor belts, textile hose piping, and specialized technical products like bolting cloth, felt for paper-making, gaskets, and polishing discs.

Under GST 2.0 effective September 22, 2025 and continuing through 2026, the government has implemented a strategic uniform 5% GST across all Chapter 59 products, eliminating the previous 12% rate structure. This massive 7 percentage point reduction supports India's ambitious ₹3 lakh crore technical textiles mission and makes industrial fabrics more affordable for manufacturing, automotive, construction, and infrastructure sectors.

⚙️ GST 2026 Rate Structure for Chapter 59

🎯 UNIFORM 5% GST: Complete Chapter 59 at Concessional Rate!

All coated, laminated & technical textiles now attract only 5% GST:

  • 🔵 5% GST: Book binding cloth & tracing cloth (HSN 5901) - Previously 12%
  • 🔵 5% GST: Tyre cord fabrics (HSN 5902) - Previously 12%
  • 🔵 5% GST: PVC-coated & plastic fabrics (HSN 5903) - Previously 12%
  • 🔵 5% GST: Linoleum & floor coverings (HSN 5904) - Previously 12%
  • 🔵 5% GST: Rubberised fabrics (HSN 5906) - Previously 12%
  • 🔵 5% GST: Conveyor belts & technical products (HSN 5909-5911) - Previously 12%

📊 Why This Matters for Industrial & Technical Textiles:

  • Tyre Industry: Tyre cord fabric costs down 7%, reducing tyre prices
  • Manufacturing: Conveyor belts more affordable for factories
  • Construction: Tarpaulins, awnings cheaper for infrastructure
  • Automotive: Technical textiles reduce vehicle production costs
  • Export Boost: Indian technical textiles globally competitive

📚 Textile Fabrics Coated with Gum (HSN 5901)

Book Binding & Tracing Cloth - 5% ↓ FROM 12%

Textile fabrics coated with gum or starch used for book covers, tracing cloth, and stiffened fabrics have been reduced from 12% to 5% GST, supporting publishing and stationery industries.

HSN 5901 - Coated Textile Fabrics (Gum/Starch)

HSN Code Description GST 2026 Rate Previous Rate Use
5901 10 Textile fabrics coated with gum/starch for book covers 5% 12% Book binding industry
5901 90 10 Tracing cloth 5% 12% Engineering/architectural drawing
5901 90 20 Prepared painting canvas 5% 12% Artist canvas
5901 90 90 Buckram & similar stiffened fabrics (hat foundations) 5% 12% Hat making, garment stiffening

🚗 Tyre Cord Fabrics - Automotive Industry (HSN 5902)

🎉 MAJOR RELIEF for Tyre Industry ↓ FROM 12% TO 5%

Tyre cord fabrics made of high tenacity nylon, polyester, and viscose rayon - the critical reinforcement material in tyres - have been reduced from 12% to 5% GST. This directly impacts India's ₹90,000+ crore tyre industry, reducing input costs and making tyres more affordable for consumers and commercial vehicles.

HSN 5902 - Tyre Cord Fabric of High Tenacity Yarn

HSN Code Description GST 2026 Rate Previous Rate Application
5902 10 Tyre cord fabric of nylon/polyamides 5% 12% Car/truck tyre reinforcement
5902 20 Tyre cord fabric of polyesters 5% 12% Radial tyre manufacturing
5902 90 Tyre cord fabric of viscose rayon/other materials 5% 12% Heavy-duty tyres, bias tyres

🚗 Impact on Tyre Manufacturing:

  • Cost Reduction: 7% lower GST on tyre cord fabric = Lower tyre production costs
  • Consumer Benefit: More affordable car, bike, truck tyres
  • Export Competitiveness: Indian tyres competitive vs. Chinese imports
  • Major Players: Reduces input costs for MRF, Apollo, CEAT, JK Tyre, Birla Tyres

🏕️ PVC-Coated & Plastic-Laminated Fabrics (HSN 5903)

Plastic-Coated Textiles - Construction & Industrial Use

Textile fabrics impregnated, coated, or laminated with plastics including PVC tarpaulins, awnings, tent fabrics, and furniture upholstery have been reduced from 12% to 5% GST, benefiting construction, logistics, and furniture industries.

HSN 5903 - Textile Fabrics Impregnated/Coated with Plastics

HSN Code Description GST 2026 Rate Previous Rate Products
5903 10 Textile fabrics impregnated with PVC 5% 12% PVC tarpaulins, truck covers
5903 20 Textile fabrics impregnated with polyurethane (PU) 5% 12% PU-coated upholstery, bags
5903 90 Other plastic-coated/laminated textile fabrics 5% 12% Awnings, tents, raincoats

🌊 Linoleum & Textile-Backed Floor Coverings (HSN 5904)

HSN 5904 - Linoleum & Floor Coverings

HSN Code Description GST 2026 Rate Previous Rate Use
5904 10 Linoleum (whether or not cut to shape) 5% 12% Commercial/residential flooring
5904 90 Floor coverings with textile backing 5% 12% Vinyl flooring, laminate backing

🎨 Textile Wall Coverings (HSN 5905)

HSN 5905 - Textile Wall Coverings

HSN Code Description GST 2026 Rate Previous Rate Application
5905 00 Textile wall coverings (wallpapers) 5% 12% Interior decoration, hotels

🏭 Rubberised Textile Fabrics (HSN 5906)

Rubberised Fabrics - Industrial Applications

Rubberised textile fabrics excluding tyre cord have been reduced from 12% to 5% GST, benefiting industries using rubber-coated fabrics for conveyor belts, hoses, industrial machinery, and protective clothing.

HSN 5906 - Rubberised Textile Fabrics

HSN Code Description GST 2026 Rate Previous Rate Use
5906 10 Rubberised textile adhesive tape (≤20 cm width) 5% 12% Industrial tapes
5906 91 Rubberised fabrics - knitted or crocheted 5% 12% Elastic fabrics, sportswear
5906 99 Other rubberised textile fabrics 5% 12% Industrial rubber-coated cloth

🎭 Other Impregnated/Coated Fabrics (HSN 5907)

HSN 5907 - Otherwise Impregnated or Coated Fabrics

HSN Code Description GST 2026 Rate Previous Rate Application
5907 00 11-19 Painted canvas (theatrical scenery, studio backdrops) 5% 12% Theatre, film studios
5907 00 91-99 Other impregnated/coated textile fabrics 5% 12% Specialty coated textiles

🕯️ Textile Wicks & Gas Mantles (HSN 5908)

HSN 5908 - Textile Wicks & Incandescent Gas Mantles

HSN Code Description GST 2026 Rate Previous Rate Use
5908 00 Textile wicks, gas mantles & tubular knitted gas mantle fabric 5% 12% Lamps, candles, gas lights

🚰 Textile Hose Piping (HSN 5909)

HSN 5909 - Textile Hose Piping

HSN Code Description GST 2026 Rate Previous Rate Application
5909 00 Textile hose piping & similar textile tubing 5% 12% Fire hoses, industrial piping

🏭 Transmission & Conveyor Belts (HSN 5910)

🎉 Conveyor Belt Industry Relief - 5% GST

Transmission and conveyor belts made of textile material - essential for mining, manufacturing, logistics, and material handling - have been reduced from 12% to 5% GST, directly benefiting India's industrial and infrastructure sectors.

HSN 5910 - Transmission/Conveyor Belts of Textile Material

HSN Code Description GST 2026 Rate Previous Rate Industry Use
5910 00 10 Transmission belts/belting (textile material) 5% 12% Machinery power transmission
5910 00 20-90 Conveyor belts/belting (textile, plastic/rubber coated) 5% 12% Mining, logistics, airports, manufacturing

🏗️ Conveyor Belt Applications:

  • Mining: Coal, iron ore transportation in mines
  • Logistics: Warehouses, distribution centers, airports
  • Manufacturing: Assembly lines, material handling
  • Agriculture: Grain handling, food processing
  • Ports: Bulk cargo handling systems

🔧 Technical Textile Products for Industrial Use (HSN 5911)

Specialized Technical Textiles - Industrial Applications

Technical textile products including card clothing fabrics, bolting cloth (for flour mills), felt for paper-making, gaskets, washers, and machinery parts have been reduced from 12% to 5% GST, supporting diverse industrial applications.

HSN 5911 - Textile Products for Technical Uses

HSN Code Description GST 2026 Rate Previous Rate Industrial Use
5911 10 Textile fabrics for card clothing (rubber/leather coated) 5% 12% Spinning machinery
5911 20 Bolting cloth (whether or not made up) 5% 12% Flour mills, sieving
5911 31 Felt for cotton textile industries (woven) 5% 12% Textile machinery
5911 32 Paper-maker's felt (woven/impregnated/coated) 5% 12% Paper/pulp industry
5911 40 Straining cloth (oil presses, etc.) 5% 12% Oil mills, filtration
5911 90 Other technical textiles (gaskets, washers, polishing discs) 5% 12% General industrial machinery

🧮 GST 2026 Calculator for Chapter 59 Items

Coated & Technical Textiles GST Calculator - 2026 Uniform 5% Rate

Calculate GST for tyre cord, PVC fabrics, conveyor belts & industrial textiles:

GST 2026 Calculation Formula (5% Uniform Rate):
CGST = (Product Value × 5%) ÷ 2 = Product Value × 2.5%
SGST = (Product Value × 5%) ÷ 2 = Product Value × 2.5%
Total GST = CGST + SGST = Product Value × 5%
Final Amount = Product Value + Total GST

📋 GST 2026 Compliance Points for Chapter 59

🚗 Tyre & Automotive Industry

  • Tyre cord fabric at 5% (was 12%)
  • Lower tyre manufacturing costs
  • Affordable tyres for consumers
  • Export competitiveness improved
  • MRF, Apollo, CEAT benefit

🏭 Conveyor Belt & Mining

  • Conveyor belts at 5% (was 12%)
  • Mining operations cost-effective
  • Logistics & warehouse automation cheaper
  • Airport baggage handling affordable
  • Manufacturing assembly lines benefit

🏗️ Construction & Infrastructure

  • PVC tarpaulins at 5%
  • Truck covers, awnings cheaper
  • Tent fabrics more affordable
  • Construction site protection
  • Infrastructure projects benefit

🔧 Industrial Machinery & Parts

  • Technical textiles at 5%
  • Gaskets, washers cheaper
  • Paper-making felt reduced
  • Oil press straining cloth
  • Machinery maintenance affordable

🎯 GST 2026 Sector Impact Analysis

Technical Textile Industry Transformation

  • 🚗 Tyre Industry: 7% cost reduction on cord fabric = Lower tyre prices for consumers
  • 🏭 Industrial Belts: Conveyor/transmission belts cheaper for manufacturing/mining
  • 🏗️ Construction: PVC tarpaulins, awnings 7% more affordable
  • 📊 Technical Textiles Mission: ₹3 lakh crore goal supported by lower taxation
  • 🌍 Export Competitiveness: Indian technical textiles globally competitive
  • 🇮🇳 Make in India: Encourages domestic technical textile manufacturing

Strategic Industry Benefits

  • 🚗 Automotive Sector: Lower input costs for tyre & vehicle manufacturers
  • ⛏️ Mining & Logistics: Affordable conveyor systems boost productivity
  • 🏭 Manufacturing: Lower machinery maintenance costs with cheaper technical textiles
  • 📰 Paper/Printing: Paper-maker's felt, book binding cloth cheaper
  • ♻️ Sustainability: Encourages use of technical textiles in green projects

❓ Frequently Asked Questions (FAQs) - HSN Chapter 59

Q1: What is the GST rate on tyre cord fabric in 2026?

Answer: Tyre cord fabric of high tenacity nylon, polyester, or viscose rayon (HSN 5902) now attracts 5% GST (reduced from 12%).

This includes:

  • Nylon tyre cord (for car/truck tyres)
  • Polyester tyre cord (for radial tyres)
  • Viscose rayon cord (for heavy-duty tyres)

The 7 percentage point reduction significantly lowers tyre manufacturing costs, benefiting consumers with more affordable tyres.

Q2: Is the entire Chapter 59 now at uniform 5% GST?

Answer: Yes! Under GST 2.0 effective September 22, 2025, ALL products under HSN Chapter 59 attract uniform 5% GST:

  • Book binding cloth - 5% (was 12%)
  • Tyre cord fabrics - 5% (was 12%)
  • PVC-coated fabrics - 5% (was 12%)
  • Rubberised textiles - 5% (was 12%)
  • Conveyor belts - 5% (was 12%)
  • Technical textile products - 5% (was 12%)
Q3: What is the GST rate on PVC tarpaulins and truck covers?

Answer: PVC tarpaulins, truck covers, and PVC-coated textile fabrics (HSN 5903 10) now attract 5% GST (reduced from 12%).

This includes:

  • PVC tarpaulins for trucks/trailers
  • Awnings & canopies
  • Tent fabrics
  • Raincoat fabrics
  • PVC-coated industrial fabrics

Construction, logistics, and transportation sectors benefit significantly from this reduction.

Q4: Are conveyor belts also taxed at 5% GST?

Answer: Yes! Transmission and conveyor belts made of textile material (HSN 5910) now attract 5% GST (reduced from 12%).

This covers:

  • Conveyor belts for mining
  • Airport baggage handling belts
  • Manufacturing assembly line belts
  • Warehouse logistics belts
  • Agricultural conveying systems

Mining, manufacturing, and logistics industries benefit with 7% lower input costs.

Q5: What is the GST rate on rubberised textile fabrics?

Answer: Rubberised textile fabrics excluding tyre cord (HSN 5906) now attract 5% GST (reduced from 12%).

This includes:

  • Rubberised adhesive tapes
  • Rubber-coated industrial fabrics
  • Elastic knitted fabrics
  • Rubber-textile composites for machinery
Q6: Can tyre manufacturers claim ITC on 5% GST paid on tyre cord?

Answer: Yes, registered tyre manufacturers can claim full Input Tax Credit on 5% GST paid on tyre cord fabric purchases when:

  • ✅ Used for manufacturing taxable tyres
  • ✅ Proper GST invoices maintained
  • ✅ Business is registered and compliant

This improves cash flow for tyre companies like MRF, Apollo, CEAT, JK Tyre, and Birla Tyres.

Q7: What is the GST rate on linoleum and vinyl flooring?

Answer: Linoleum and floor coverings with textile backing (HSN 5904) attract 5% GST (reduced from 12%).

This includes:

  • Linoleum flooring
  • Vinyl flooring with textile backing
  • Laminate flooring backing materials

Construction and interior design industries benefit from this 58% GST reduction.

Q8: Are technical textile products for industrial use also at 5%?

Answer: Yes! All technical textile products for industrial use (HSN 5911) now attract 5% GST (reduced from 12%).

This includes:

  • Bolting cloth (for flour mills)
  • Paper-maker's felt
  • Card clothing fabrics (spinning machinery)
  • Straining cloth (oil presses)
  • Gaskets, washers, polishing discs
Q9: How does 5% GST support India's Technical Textiles Mission?

Answer: The uniform 5% GST on Chapter 59 directly supports the government's ₹3 lakh crore technical textiles mission by:

  • Making Indian technical textiles globally competitive
  • Reducing production costs for manufacturers
  • Encouraging adoption in automotive, construction, infrastructure
  • Supporting domestic manufacturing vs. imports
  • Attracting investment in technical textile manufacturing
Q10: When did the 5% uniform GST rate become effective for Chapter 59?

Answer: The uniform 5% GST rate for all Chapter 59 products became effective from September 22, 2025 under GST 2.0 reforms.

Timeline:

  • Before Sept 22, 2025: Most products at 12%
  • After Sept 22, 2025: ALL products uniformly at 5%
  • Continues in 2026: No further changes announced

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