Ceramics get fired up! GST rates for tiles, bricks, tableware & more fall under HSN Chapter 69. Check codes & rates for accurate tax filing.
HSN Code and GST Rate for Ceramic Products – HSN Chapter 69
An Overview
Chapter 69 of the HSN Code covers a wide range of ceramic products, from bricks and tiles to tableware and sanitary ware. Under India’s Goods and Services Tax (GST) regime, ceramic products in this chapter are subject to various GST rates, depending on the specific product and its intended use.
- GST Rates: Rates for ceramic products typically range from 5% to 18%, with some exceptions.
- HSN Codes: Each ceramic product is assigned a unique HSN code for accurate tax classification and compliance.
- Importance for Businesses: Understanding the correct HSN codes and GST rates is crucial for businesses dealing in ceramic products to ensure proper tax collection and filing.
GST Rates for Ceramic Products
The GST rates for ceramic products are determined by the Goods and Services Tax Council, a regulatory body established by the government. The rates can vary based on the specific type of ceramic product. Business owners need to be aware of these rates to comply with tax regulations and make informed business decisions.
HSN Codes for Ceramic Products
The HSN code system is used to classify goods for taxation purposes. Different types of ceramic products have distinct HSN codes assigned to them. Proper classification using HSN codes ensures accurate tax calculation and reporting.
| HSN Code | HSN Item Description | Policy | Policy Conditions | GST Rate in Percentage |
| I. GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS | ||||
| 6901 | BRICKS, BLOCKS, TILES AND OTHER CERAMIC GOODS, OF SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE OR DIATOMITE) OR OF SIMILAR SILICEOUS EARTHS | |||
| 6901 00 | Bricks, blocks, tiles and other ceramic goods, of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths: | |||
| 6901 00 10 | Bricks | Free | 5 | |
| 6901 00 20 | Blocks | Free | 28 | |
| 6901 00 30 | Tiles | Free | 28 | |
| 6901 00 90 | Other | Free | 28 | |
| 6902 | REFRACTORY BRICKS, BLOCKS, TILES AND SIMILAR REFRACTORY CERAMIC CONSTRUCTIONAL GOODS, OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR SIMILAR SILICEOUS EARTHS | |||
| 6902 10 | Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3: | |||
| 6902 10 10 | Magnesite bricks and shapes | Free | 18 | |
| 6902 10 20 | Chrome magnesite bricks | Free | 18 | |
| 6902 10 30 | Magnesite chrome bricks and shapes | Free | 18 | |
| 6902 10 40 | Magnesite carbon bricks and shapes | Free | 18 | |
| 6902 10 50 | Direct bonded basic bricks and shapes | Free | 18 | |
| 6902 10 90 | Other | Free | 18 | |
| 6902 20 | Containing by weight more than 50% of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products: | |||
| 6902 20 10 | Silica bricks and shapes | Free | 18 | |
| 6902 20 20 | High alumina bricks and shapes | Free | 18 | |
| 6902 20 30 | Alumina carbon bricks and shapes | Free | 18 | |
| 6902 20 40 | Silicon Carbide bricks and shapes | Free | 18 | |
| 6902 20 50 | Mullite bricks | Free | 18 | |
| 6902 20 90 | Other | Free | 18 | |
| 6902 90 | Other: | |||
| 6902 90 10 | Fire clay bricks and shapes | Free | 18 | |
| 6902 90 20 | Graphite bricks and shapes | Free | 18 | |
| 6902 90 30 | Vermiculite insulation bricks | Free | 18 | |
| 6902 90 40 | Clay graphite stopper heads | Free | 18 | |
| 6902 90 90 | Other | Free | 18 | |
| 6903 | OTHER REFRACTORY CERAMIC GOODS (FOR EXAMPLE, RETORTS, CRUCIBLES, MUFFLES, NOZZLES, PLUGS, SUPPORTS, CUPELS, TUBES, PIPES, SHEATHS AND RODS), OTHER | |||
| THAN THOSE OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS | ||||
| 6903 10 | Containing by weight more than 50% of graphite or other carbon or of a mixture of these products: | |||
| 6903 10 10 | Magnesia carbon bricks, shapes and graphetised alumina | Free | 18 | |
| 6903 10 90 | Other | Free | 18 | |
| 6903 20 | Containing by weight more than 50% of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2): | |||
| 6903 20 10 | Silicon carbide crucibles | Free | 28 | |
| 6903 20 90 | Other | Free | ||
| 6903 90 | Other: | |||
| 6903 90 10 | Zircon or zirconia-mullite refractories | Free | ||
| 6903 90 20 | Basalt tiles | Free | 18 | |
| 6903 90 30 | Ceramic fibres | Free | 18 | |
| 6903 90 40 | Monolithics or castables (fire-clay, basic, silica, high alumina, insulating) | Free | ||
| 6903 90 90 | Other | Free | ||
| II.OTHER CERAMIC PRODUCTS | ||||
| 6904 | CERAMIC BUILDING BRICKS, FLOORING BLOCKS, SUPPORT OR FILLER TILES AND THE LIKE | |||
| 6904 10 00 | Building bricks | Free | 5 | |
| 6904 90 00 | Other | Free | 5 | |
| 6905 | ROOFING TILES, CHIMNEY-POTS, COWLS, CHIMNEY LINERS, ARCHITECTURAL ORNAMENTS AND OTHER CERAMIC CONSTRUCTIONAL GOODS | |||
| 6905 10 00 | Roofing tiles | Free | 5 | |
| 6905 90 00 | Other | Free | ||
| 6906 00 00 | Ceramic pipes, conduits, guttering and pipe fittings | Free | 28 | |
| 6907 | CERAMIC FLAGS AND PAVING, HEARTH OR WALL TILES; CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER OR NOT ON A BACKING; FINISHING CERAMICS | |||
| Flags and paving, hearth or wall tiles, other than those of sub-headings 6907 30 and 6907 40: | ||||
| 6907 21 | ||||
| 6907 21 00 | Of a water absorption coefficient by weight not exceeding 0.5% | Free | 28 | |
| 6907 22 | ||||
| 6907 22 00 | Of a water absorption coefficient by weight exceeding 0.5% but not exceeding 10% | Free | 28 | |
| 6907 23 | ||||
| 6907 23 00 | Of a water absorption coefficient by weight exceeding 10% | Free | 28 | |
| 6907 30 | ||||
| 6907 30 10 | Mosaic cubes and the like, other than those of sub-heading 6907 40 | Free | 28 | |
| 6907 40 | ||||
| 6907 40 10 | Finishing ceramics | Free | 28 | |
| 6909 | CERAMIC WARES FOR LABORATORY, CHEMICAL OR OTHER TECHNICAL USES; CERAMIC TROUGHS, TUBS AND SIMILAR RECEPTACLES OF A KIND USED IN AGRICULTURE; CERAMIC POTS, JARS AND SIMILAR ARTICLES OF A KIND USED FOR THE CONVEYANCE OR PACKING OF GOODS | |||
| Ceramic wares for laboratory, chemical or other technical uses: | ||||
| 6909 11 00 | Of porcelain or china | Free | 28 | |
| 6909 12 00 | Articles having a hardness equivalent to 9 or more on the Mohs scale | Free | 28 | |
| 6909 19 | Other: | |||
| 6909 19 10 | Ceramic filter candle | Free | 28 | |
| 6909 19 90 | Other | Free | 28 | |
| 6909 90 00 | Other | Free | 28 | |
| 6910 | CERAMIC SINKS, WASH BASINS, WASH BASIN PEDESTALS, BATHS, BIDETS, WATER CLOSET PANS, FLUSHING CISTERNS, URINALS AND SIMILAR SANITARY FIXTURES | |||
| 6910 10 00 | Of porcelain or china | Free | 28 | |
| 6910 90 00 | Other | Free | 28 | |
| 6911 | TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF PORCELAIN OR CHINA | |||
| 6911 10 | Tableware and kitchenware: | |||
| Tableware: | ||||
| 6911 10 11 | Of bone china and soft porcelain | Free | 18 | |
| 6911 10 19 | Other | Free | 18 | |
| Kitchenware: | ||||
| 6911 10 21 | Of bone china and soft porcelain | Free | 18 | |
| 6911 10 29 | Other | Free | 18 | |
| 6911 90 | Other: | |||
| 6911 90 10 | Toilet articles | Free | 18 | |
| 6911 90 20 | Water filters of a capacity not exceeding 40 litres | Free | 18 | |
| 6911 90 90 | Other | Free | 18 | |
| 6912 | CERAMIC TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OTHER THAN OF PORCELAIN OR CHINA | |||
| 6912 00 | Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: | |||
| 6912 00 10 | Tableware | Free | 18 | |
| 6912 00 20 | Kitchenware | Free | 18 | |
| 6912 00 30 | Toilet articles | Free | 18 | |
| 6912 00 40 | Clay articles | Free | 0 | |
| 6912 00 90 | Other | Free | 18 | |
| 6913 | STATUETTES AND OTHER ORNAMENTAL CERAMIC ARTICLES | |||
| 6913 10 00 | Of porcelain or china | Free | 28 | |
| 6913 90 00 | Other | Free | 28 | |
| 6914 | OTHER CERAMIC ARTICLES | |||
| 6914 10 00 | Of porcelain or china | Free | 28 | |
| 6914 90 00 | Other | Free | 28 |
FAQs on HSN Code
What is the HSN Code for ceramic products under Chapter 69?
Chapter 69 of the Harmonized System of Nomenclature (HSN) covers a wide range of ceramic products. However, not all ceramic products are classified under this chapter. Specific HSN codes within Chapter 69 are assigned to different types of ceramic goods based on their composition, use, and other factors.
How does the Goods and Services Tax (GST) apply to ceramic items classified under HSN Chapter 69?
The GST rates for ceramic products under Chapter 69 vary depending on the specific product and its HSN code. The applicable GST rate is determined by the tax authorities and is subject to change. It's crucial for businesses dealing in ceramic products to stay updated on the latest GST rates and regulations.
Are there different GST rates for various types of ceramic products within Chapter 69?
Yes, the GST rates for ceramic products can range from 5% to 18%, depending on the specific product and its HSN code. For example: Bricks, blocks, and tiles (common use) are typically subject to an 18% GST rate. Tableware, kitchenware, and other household articles made of porcelain or china attract a 12% GST rate. Sanitary ware and bathroom fixtures are generally taxed at 18%.
What documentation is required for determining the correct HSN Code and GST rate for ceramic products?
To accurately determine the HSN code and applicable GST rate, you'll need to refer to: The official HSN code database provided by the government's GST portal Product specifications and descriptions Import or export documents (if applicable) Expert guidance from tax advisors or consultants, if needed
Can you provide examples of specific ceramic products and their corresponding HSN Codes and GST rates in Chapter 69?
Here are a few examples: Bricks, blocks, and tiles of siliceous fossil meals (HSN code 6901): 5% GST Refractory bricks and tiles (HSN code 6902): 18% GST Ceramic tableware and kitchenware of porcelain or china (HSN code 6911): 12% GST Ceramic sanitary ware (HSN code 6910): 18% GST Ceramic statues and ornaments (HSN code 6913): 12% GST
