Ceramic HSN Code

Understanding the Ceramic HSN Code and GST Rates

Ceramic products are ubiquitous in our daily lives, from the tiles on our floors to the tableware we eat from, and even specialized industrial components. For businesses dealing in ceramic goods in India, understanding the correct Harmonized System Nomenclature (HSN) codes and their corresponding Goods and Services Tax (GST) rates is essential for compliance and smooth operations. Let’s delve into the world of ceramic HSN codes.

Unravel the HSN Code for Ceramic Products

The HSN codes for ceramic products primarily fall under Chapter 69 of the HSN, titled “Ceramic products.” However, the specific code depends heavily on the type, purpose, and treatment of the ceramic item.

Here’s a breakdown of common ceramic classifications based on the provided data:

• Ceramic Tableware, Kitchenware, Household Articles, and Toilet Articles (other than porcelain or china): This category, broadly covered by HSN 6912, sees varying GST rates.
  • For “Clay Articles” under 69120040, the GST rate was 0% from July 1, 2017. However, the rate was subsequently revised to 12% on September 22, 2017, aligning with other items under 6912 like “Other” (69120090).
  • Overall, ceramic tableware and kitchenware (other than porcelain or china) generally attract a 12% GST rate, with this rate effective from September 22, 2017.
• Ceramic Tiles (Unglazed and Glazed):
  • “Unglazed Ceramic Flags And Paving, Hearth Or Wall Tiles; Unglazed Ceramic Mosaic Cubes And The Like” (HSN 6907) were initially at 18% GST from July 1, 2017, and this rate was revised to 18% from November 15, 2017.
  • “Glazed Ceramic Flags And Paving, Hearth Or Wall Tiles; Glazed Ceramic Mosaic Cubes And The Like” (HSN 6908) had a 0% GST rate from July 1, 2017, for certain types (e.g., 69081090), which might have been subsequently revised. While the provided data shows 0% for specific glazed tiles, other sources suggest 18% is common for most glazed and unglazed ceramic tiles.
• Refractory Ceramic Goods: This includes items like “Other Refractory Ceramic Goods” (e.g., 69031010) and “Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods” (HSN 6902). These items generally attract an 18% GST rate, effective from July 1, 2017.
• Finishing Ceramics: HSN 69074010 and 690740 which refers to “Finishing Ceramics” are also under the 18% GST slab, with this rate being revised from November 15, 2017.

Explore Related HSN Codes for Ceramic Materials and Machinery

Beyond core ceramic products, the data also highlights other HSN codes related to ceramic technology or materials:

• 3207 (Prepared Pigments, Vitrifiable Enamels, etc.): This chapter includes preparations used in the ceramic industry, such as “Prepared Pigments, Prepared Opacifiers And Prepared Colours, Vitrifiable Enamels And Glazes” (e.g., 32071090, 32071020, 32073000). These are taxed at an 18% GST rate.
• 2844 (Uranium and Thorium Compounds, including Cermets and Ceramic Products): This covers specialized ceramic products containing radioactive elements, which also attract an 18% GST rate.
• 7013 (Glassware of Glass-Ceramics): Tableware and other household articles made of glass-ceramics fall under this chapter and are subject to an 18% GST rate.
• 8464 (Machine-Tools for Working Stone, Ceramics, etc.): Machinery used for working ceramic materials, such as “Grinding Or Polishing Machines” (84642000), are taxed at 18% GST.
• 8546 (Electrical Insulators of Ceramics): “Electrical Insulators Of Any Material – Of Ceramics” (e.g., 85462021, 85462024, 85462040) are also under the 18% GST regime.

Understanding these varied classifications and rates is crucial for anyone involved in the ceramic industry to ensure proper tax compliance.