Floor mat HSN Code

Understanding the HSN Code for Floor Mats

Floor mats are a ubiquitous household and commercial item, serving both functional and aesthetic purposes, from trapping dirt to enhancing decor. For businesses manufacturing, distributing, or retailing these products, correctly identifying their HSN (Harmonized System of Nomenclature) code is essential for accurate Goods and Services Tax (GST) compliance. The HSN classification for floor mats primarily depends on the material they are made from, leading to varied categories and GST rates.

The Textile Floor Mat HSN Codes and GST Rates

The majority of floor mats, especially those made from textile materials, fall under Chapter 57 of the HSN, which covers “Carpets and other textile floor coverings.” Within this chapter, the HSN code and GST rate can vary based on the specific textile material and manufacturing process.

Here’s a breakdown of common textile floor mat classifications:

• Coir Mats, Matting, Floor Covering And Handloom Durries: These traditional and often eco-friendly mats made from coir fibers are generally subject to a 5% GST rate. They are found under various HSN codes such as 5703, 5702, and 5705. It’s important to note the specific effective dates and revisions within these categories.
• Carpets And Other Textile Floor Coverings, Tufted:
  • Of Other Textile Materials: Carpets And Other Floor Coverings, Of Cotton, Other Than Durries: HSN 57039010. These cotton mats attract a 12% GST rate.
  • Of Man-Made Textile Material: HSN 570330 and its sub-codes like 570232, which include “Mats And Matting” under 57023220, all have a 12% GST rate.
• Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked:
  • Floor Coverings Of Coconut Fibres (Coir): Coir Matting, Woven: HSN 57022010. These woven coir mats also have a 12% GST rate, contrasting with the 5% for general coir mats. This highlights the importance of specific manufacturing details.
  • Place Mat And Other Similar Goods – Of Other Textile Materials: HSN 57025033. These specific types of mats are subject to a 12% GST rate.
  • Other, Of Pile Construction, Not Made Up: Of Man-Made Textile Material: Mats And Matting: HSN 57023220. These woven pile mats made of man-made material also carry a 12% GST rate.
  • Other, Not Of Pile Construction, Not Made Up: Of Other Textile Materials: Place Mat And Other Similar Goods: HSN 57025930. These flat woven mats are also at a 12% GST rate.
  • Of Wool Or Fine Animal Hair: Mats And Matting: HSN 57024130. Mats made from wool or fine animal hair also have a 12% GST rate.
  • Carpets, Rugs And Mats Of Handloom: HSN 57024230. Handloom mats generally fall under a 12% GST rate.

It’s clear that while coir mats can enjoy a 5% GST rate, most other textile floor mats, especially those made from cotton, man-made textiles, or wool, and those involving specific weaving or tufting processes, typically attract a 12% GST rate.