GST rates and HSN code for Liner.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Miscellaneous manufactured articles | Sanitary Towels (Pads) And Tampons, Napkins And Napkin Liners For Babies And Similar Articles, Of Any Material | 961900 | 0 | – | 01/07/2017 | – |
| Sanitary Towels (Pads) And Tampons, Napkins And Napkin Liners For Babies And Similar Articles, Of Any Material | 9619 | 0 | – | 01/07/2017 | – | |
| Napkins And Napkin Liners For Babies | 96190030 | 12% | – | 27/07/2018 | – | |
| Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof | Wadding Of Textile Materials And Articles Thereof; Textile Fibres, Not Exceeding 5 Mm In Length (Flock), Textile Dust And Mill Neps Sanitary Towels And Tampons, Napkins And Napkin Liners For Babies And Similar Sanitary Articles, Of Wadding | 56011000 | 12% | – | 01/07/2017 | – |
| Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds | Railway Or Tramway Maintenance Or Service Vehicles Whether Or Not Self-Propelled (For Example, Workshops, Cranes, Ballast Tampers, Track-Liners, Testing Coaches And Track Inspection Vehicles) | 86040000 | 18% | – | 01/10/2019 | – |
| Railway Or Tramway Maintenance Or Service Vehicles Whether Or Not Self-Propelled (For Example, Workshops, Cranes, Ballast Tampers, Track-Liners, Testing Coaches And Track Inspection Vehicles) | 8604 | 18% | – | 01/10/2019 | – | |
| Ceramic products | Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods – Roofing Tiles | 69051000 | 12% | – | 01/07/2017 | – |
| Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods | 6905 | 18% | – | 15/11/2017 | – | |
| Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods – Other | 69059000 | 18% | – | 15/11/2017 | – | |
| Plastics and articles thereof | Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Plastic Or Nylon Tipped Hammers; Insulating Liner Of Nylon , Hdpe : Of Polyurethane Foam | 39269071 | 18% | – | 15/11/2017 1/07/2017 | – |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Plastic Or Nylon Tipped Hammers; Insulating Liner Of Nylon , Hdpe : Other | 39269079 | 18% | – | 15/11/2017 1/07/2017 | – | |
| (waste and scrap) paper or paperboard | Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter – Testliner (Recycled Liner Board) : Weighing More Than 150 G/M2 | 48052500 | 12% | – | 01/07/2017 | – |
| Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter – Testliner (Recycled Liner Board) : Weighing 150 G/M2Or Less | 48052400 | 12% | – | 01/07/2017 | – | |
| Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter – Testliner (Recycled Liner Board) : Filter Paper And Paperboard | 48054000 | 12% | – | 01/07/2017 | – | |
| Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter – Testliner (Recycled Liner Board) : Sulphite Wrapping Paper | 48053000 | 12% | – | 01/07/2017 | – | |
| Sanitary Towels And Tampons, Napkins And Napkin Liners For Babies And Similar Sanitary Articles | 481840 | 18% | – | 01/07/2017 | – | |
| Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter – Testliner (Recycled Liner Board) : Felt Paper And Paperboard | 48055000 | 12% | – | 01/07/2017 | – |
The term “liner” appears in various industries, from baby products to construction materials and railway equipment. Because of this, finding the correct HSN code for your “liner” product requires a careful look at its material and use. Let’s break down the different HSN codes that include the term “liner.”
If you are dealing with products related to baby care and sanitation, such as napkin liners, these fall under Chapter 96, “Miscellaneous manufactured articles.”
For liners used in construction, such as those for chimneys, the HSN code falls under Chapter 69, “Ceramic products.”
Liners made of plastic or nylon are classified under Chapter 39, “Plastics and articles thereof.”
If your product is a type of paperboard known as “liner,” it falls under Chapter 48, “Paper or paperboard.”
The HSN code is 96190030, with a GST rate of 12%.
The GST rate is 18% under HSN code 69059000.
It is classified under HSN code 39269071 or 39269079, with an 18% GST rate.
The GST rate is 18% under HSN code 86040000.
They are classified under HSN code 481840, with an 18% GST rate.
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