Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 5905 specifically identifies textile wall coverings for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 5905 on all Tax Invoices for textile wall coverings
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 5905

"Classifying textile wall coverings correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Coated Fabrics category. AasanKhata automatically monitors these shifts for you."