Yoga mat HSN Code
GST rates and HSN code for Yoga mat.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Products of animal origin, not elsewhere spcified or inculded | Coral And Similar Materials, Unworked – Or Simply Prepared But Not Otherwise – Worked; Shells Of Molluscs, Crustaceans – Or Echinoderms And Cuttle-Bone, – Unworked Or Simply Prepared But Not – Cut To Shape, Powder And Waste Thereof – Coral And Similar Mat | 05080050 | 5% | – | 01/07/2017 | – |
| Coral And Similar Materials, Unworked – Or Simply Prepared But Not Otherwise – Worked; Shells Of Molluscs, Crustaceans – Or Echinoderms And Cuttle-Bone, – Unworked Or Simply Prepared But Not – Cut To Shape, Powder And Waste Thereof – Coral And Similar Mat | 05080010 | 5% | – | 01/07/2017 | – | |
| Coral And Similar Materials, Unworked – Or Simply Prepared But Not Otherwise – Worked; Shells Of Molluscs, Crustaceans – Or Echinoderms And Cuttle-Bone, – Unworked Or Simply Prepared But Not – Cut To Shape, Powder And Waste Thereof – Coral And Similar Mat | 05080020 | 5% | – | 01/07/2017 | – | |
| Coral And Similar Materials, Unworked – Or Simply Prepared But Not Otherwise – Worked; Shells Of Molluscs, Crustaceans – Or Echinoderms And Cuttle-Bone, – Unworked Or Simply Prepared But Not – Cut To Shape, Powder And Waste Thereof – Coral And Similar Mat | 05080090 | 5% | – | 01/07/2017 | – | |
| Coral And Similar Materials, Unworked – Or Simply Prepared But Not Otherwise – Worked; Shells Of Molluscs, Crustaceans – Or Echinoderms And Cuttle-Bone, – Unworked Or Simply Prepared But Not – Cut To Shape, Powder And Waste Thereof – Coral And Similar Mat | 05080040 | 5% | – | 01/07/2017 | – | |
| Coral And Similar Materials, Unworked – Or Simply Prepared But Not Otherwise – Worked; Shells Of Molluscs, Crustaceans – Or Echinoderms And Cuttle-Bone, – Unworked Or Simply Prepared But Not – Cut To Shape, Powder And Waste Thereof – Coral And Similar Mat | 05080030 | 5% | – | 01/07/2017 | – | |
| Carpets and other textile floor coverings | Place Mat And Other Similar Goods – Of Other Textile Materials | 57025033 | 12% | – | 13/10/2017 1/07/2017 | – |
| Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Mats And Mat | 57023220 | 12% | – | 13/10/2017 1/07/2017 | – | |
| Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Not Of Pile Construction, Not Made Up : Of Other Textile Materials : Place Mat An | 57025930 | 12% | – | 13/10/2017 1/07/2017 | – | |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena, Whether Or Not Recorded, Including Matrices And Masters Production Of Discs, But Excluding Products Of Chapter 37 – Other | 85238090 | 18% | – | 01/07/2017 | – |
| Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery | Narrow Woven Fabrics Other Than Goods Of Heading 5807; Narrow Fabrics Consisting Of Warp Without Weft Assembled By Means Of An Adhesive (Bolducs)- Other Woven Fabrics: – Of Other Textile Materials: Other Narrow Fabrics Of Jute | 58063930 | 5% | – | 15/11/2017 | – |
| Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring <strong>mat</strong>ter; paints and varnishes; putty and other mastics; inks | Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin | 32041552 | 18% | – | 01/07/2017 | – |
| Other Colouring Matter; Preparations As Specified In Note 3 To This Chapter, Other Than Those Of Heading 3203, 3204 Or 3205; Inorganic Products Of A Kind Used As Luminophores, Whether Or Not Chemically Defined – Pigments And Preparations Based On Titanium | 3206 | 18% | – | 01/07/2017 | – | |
| Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin | 32041246 | 18% | – | 01/07/2017 | – | |
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories (Including Apparatus For The Projection Or Drawing Of Circuit Patterns On Sensitised Semiconductor Materials), Not Specified Or Included Elsewhere In This Chapter; Negatosco | 90104200 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| 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 | – |
| Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Hand Tools, The Following : Spades, Shovels, Mattocks, Picks, Hoes, Forks And Rakes; Axes, Bill Hooks And Similar Hewing Tools; Secateurs And Pruners Of Any Kind; Scythes, Sickles, Hay Knives, Hedge Shears, Timber Wedges And Other Tools Of A Kind Used In | 82013000 | Nil | – | 01/07/2017 | – |
| Plastics and articles thereof | Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Retroreflective Sheeting Of Other Than Of Heading 3920 : Other | 39269059 | 18% | – | 15/11/2017 1/07/2017 | – |
| Sugars and sugar confectionery | Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form – Raw Sugar Not Containing Added Flavouring Or Colouring Matter –Cane Sugar Specified In Sub-Heading Note 2 To This Chapter—Khandsari Sugar | 17011320 | 5% | – | 01/07/2017 | – |
| Man-made filaments; strip and the like of man-made textile <strong>mat</strong>erials | Woven Fabrics Of Artificial Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5405Other Woven Fabrics, Containing 85% Or More By Weight Of Artificial Filament Or Strip Or The Like : Unbleached Or Bleached : Bleached | 54082120 | 5% | – | 01/07/2017 | – |
Understanding the Yoga Mat HSN Code for GST Compliance
The growing popularity of yoga and fitness has made yoga mats a common household item. For businesses involved in manufacturing, importing, or selling yoga mats in India, accurately determining the correct HSN (Harmonized System of Nomenclature) code is crucial for seamless GST (Goods and Services Tax) compliance. Unlike some products with a single, clear HSN, the classification of a yoga mat often depends on the material it is made from.
The provided data, while extensive, highlights various “mat” related HSN codes, but the core principle for yoga mats lies in their primary material composition.
Material Matters: Yoga Mat HSN Codes Vary
Yoga mats are designed for comfort, grip, and durability during exercise. Their diverse material composition dictates their HSN classification. Here’s a breakdown based on common materials:
- Plastic/TPE/EVA Yoga Mats: Many yoga mats are made from plastics like PVC, TPE (Thermoplastic Elastomers), or EVA (Ethylene-vinyl acetate). These typically fall under Chapter 39: Plastics and articles thereof.
- HSN Code 39269059 (Other Articles of Plastics): This is a common HSN for “Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 – Other : Retroreflective Sheeting Of Other Than Of Heading 3920 : Other.” While the description is broad, it is often applied to various plastic articles not elsewhere specified, including yoga mats.
- HSN Code 39189090 (Floor Coverings of Plastics): This HSN for “Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles, and wall or ceiling coverings…” also applies to PVC or TPE yoga mats as they function as a type of floor covering for exercise.
- Rubber Yoga Mats: Yoga mats made from natural or synthetic rubber will fall under Chapter 40: Rubber and articles thereof.
- HSN Code 40169100 (Floor Coverings and Mats, of Vulcanised Rubber): This code specifically refers to “Floor Coverings And Mats, Of Vulcanised Rubber (Excl. Hard Rubber), With Chamfered Sides, Rounded Corners Or Shaped Edges Or Otherwise Worked (Excl. Those Simply Cut To Rectangular Or Square Shape And Goods Of Cellular Rubber).” This is a very precise fit for rubber yoga mats.
- HSN Code 40169990 (Other Articles of Vulcanised Rubber): This acts as a residual category for other articles of vulcanized rubber not elsewhere specified.
- Textile/Jute/Cotton Yoga Mats: For mats primarily made of textile materials like jute or cotton, the classification moves to textile chapters.
- HSN Code 57025033 (Place Mat And Other Similar Goods – Of Other Textile Materials): While this specifically mentions “Place Mat,” the broader Chapter 57 is for “Carpets and other textile floor coverings.” Depending on the construction and primary material, a textile-based yoga mat might be categorized here or under other textile articles. More commonly, for yoga mats made of jute, HSN 57050090 is often cited, and for cotton, HSN 63049990. These codes are not explicitly listed in the provided data but are relevant for textile mats.
The Consistent GST Rate for Yoga Mats
Despite the varied HSN codes based on material, the good news for businesses is that yoga mats generally attract a GST rate of 18%. This consistent rate simplifies the tax application once the correct HSN code is determined based on the mat’s material. This rate has been largely in effect since July 1, 2017.
Why Accurate HSN Classification is Paramount
- Correct Tax Application: Prevents under or over-charging GST, avoiding potential penalties and legal issues.
- Smooth Input Tax Credit (ITC): Enables accurate and hassle-free claiming of ITC on raw materials or imported mats.
- Regulatory Compliance: Demonstrates adherence to GST regulations, crucial for audits and maintaining a clean business record.
- Efficient Customs Clearance: For imported mats, correct HSN speeds up customs procedures.
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