Ceramic mug HSN Code

GST rates and HSN code for Ceramic mug.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
<strong>Ceramic</strong> productsCeramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China – Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China: Other6912009012%22/09/2017
Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China – Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China: Tableware6912001012%22/09/2017
Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China – Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China: Kitchenware6912002012%22/09/2017
Tableware, Kitchenware, Other Household Articles And Toilet Articles, Of Porcelain Or China 6911 10 Tableware, Kitchenware, Other Household Articles And Toilet Articles, Of Porcelain Or China – Tableware And Kitchenware:Tableware: Other6911101912%22/09/2017
Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China – Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China: Clay Articles69120040001/07/2017
Unglazed Ceramic Flags And Paving, Hearth Or Wall Tiles; Unglazed Ceramic Mosaic Cubes And The Like, Whether Or Not On A Backing690718%15/11/2017
Glazed Ceramic Flags And Paving, Hearth Or Wall Tiles; Glazed Ceramic Mosaic Cubes And The Like, Whether Or Not On A Backing – Tiles, Cubes And Similar Articles, Whether Or Not Rectangular, The Largest Surface Area Of Which Is Capable Of Being Enclosed In69081090001/07/2017
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 – Containing By Weight More Than 50% Of6903101018%01/07/2017
Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths690218%01/07/2017
Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China691212%22/09/2017
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 – Other: Zircon Or Zircon-Mullite Refrac6903901018%01/07/2017
Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Containing By Weight More Than 50% Of Alumina (Al2O3), Of Silica (Sio2) Or Of A Mixture Or Compo6902209018%01/07/2017
Other Ceramic Article691418%15/11/2017
Ceramic Pipes, Conduits, Guttering And Pipe Fittings6906000018%01/07/2017
Glass and glasswareGlassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes (Other Than That Of Heading 7010 Or 7018) – Glassware Of A Kind Used For Table (Other Than Drinking Glasses) Or Kitchen Purposed, Other Than Of Glass-Cerami7013990018%01/07/2017
Glassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes (Other Than That Of Heading 7010 Or 7018) – Glassware Of A Kind Used For Table (Other Than Drinking Glasses) Or Kitchen Purposes Other Than Of Glass-Ceramic7013310018%01/07/2017
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inksPrepared Pigments, Prepared Opacifiers And Prepared Colours, Vitrifiable Enamels And Glazes, Engobes (Slips), Liquid Lustres And Similar Preparations, Of A Kind Used In The Ceramic Enamelling Or Glass Industry; Glass Frit And Other Glass, In The Form Of P3207109018%01/07/2017
Prepared Pigments, Prepared Opacifiers And Prepared Colours, Vitrifiable Enamels And Glazes, Engobes (Slips), Liquid Lustres And Similar Preparations, Of A Kind Used In The Ceramic Enamelling Or Glass Industry; Glass Frit And Other Glass, In The Form Of P3207102018%01/07/2017
Prepared Pigments, Prepared Opacifiers And Prepared Colours, Vitrifiable Enamels And Glazes, Engobes (Slips), Liquid Lustres And Similar Preparations, Of A Kind Used In The Ceramic Enamelling Or Glass Industry; Glass Frit And Other Glass, In The Form Of P3207300018%01/07/2017
Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactiveUranium Depleted In U235 And Its Compounds; Thorium And Its Compounds; Alloys, Dispersions (Including Cermets), Ceramic Products And Mixtures Containing Uranium Depleted In U235, Thorium Or Compounds Of These Products28443018%01/07/2017

Finding Your Mug’s Match: The Ceramic Mug HSN Code

For businesses dealing with ceramic mugs in India, understanding the correct HSN (Harmonized System of Nomenclature) code is crucial for seamless GST compliance and efficient trade. The HSN system provides a globally recognized method for classifying goods, simplifying everything from taxation to customs procedures.

Decoding the Ceramic Mug HSN Code and GST Rate

Ceramic mugs, as everyday household items, fall under a specific classification within the “Ceramic products” chapter of the HSN.

Based on the provided data, the most appropriate HSN code for a ceramic mug is 69120010 or 69120090. These codes fall under Chapter 69, which is dedicated to “Ceramic products.”

Let’s look at the specifics:

  • 69120010: “Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China – Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China: Tableware.” This HSN code specifically designates ceramic items used for serving food and beverages, which perfectly describes a ceramic mug.
  • 69120090: “Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China – Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China: Other.” This is a broader category that could also apply if the mug is not strictly classified as “tableware” in certain contexts, though 69120010 is more precise.

Both of these HSN codes for ceramic tableware and household articles (other than porcelain or china) attract a 12% GST rate. This rate became effective on September 22, 2017.

It’s important to distinguish these from “porcelain or china” mugs, which would fall under HSN 6911 (Tableware, Kitchenware, Other Household Articles And Toilet Articles, Of Porcelain Or China). For example, HSN 69111019 covers “Tableware, Kitchenware, Other Household Articles And Toilet Articles, Of Porcelain Or China – Tableware And Kitchenware:Tableware: Other,” also at 12% GST.

Why HSN Codes are Essential

Accurate HSN code classification is fundamental for several reasons:

  • GST Compliance: The correct HSN code directly determines the applicable GST rate, ensuring businesses charge and remit the right amount of tax.
  • Seamless Trade: HSN codes provide a universal language for goods, simplifying customs procedures for both domestic and international trade.
  • Avoiding Penalties: Misclassifying goods can lead to penalties, fines, and complications with tax authorities.
  • Inventory Management: Proper classification aids in efficient inventory tracking and management.

FAQs

What is the primary HSN code for a standard ceramic mug?

The primary HSN code is 69120010.

What is the GST rate for ceramic mugs in India?

Ceramic mugs attract a 12% GST rate.

When did the 12% GST rate for ceramic mugs become effective?

The 12% GST rate for ceramic mugs became effective on September 22, 2017.

Can I use HSN 69120090 for a ceramic mug?

Yes, 69120090 is a broader “other” category within ceramic household articles, but 69120010 is more specific for tableware like mugs.

How do I differentiate between “ceramic” and “porcelain or china” for HSN purposes?

Porcelain/china typically has a finer, denser, and often more translucent body compared to general ceramic. If unsure, refer to product specifications or consult an expert.

Is Input Tax Credit (ITC) available for businesses purchasing ceramic mugs for resale?

Yes, businesses purchasing ceramic mugs for resale can generally avail Input Tax Credit.

Why is knowing the correct HSN code important for businesses selling mugs?

Knowing the correct HSN code ensures accurate GST calculation, aids in import/export procedures, and helps avoid penalties.

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