GST rates and HSN code for Ceramic mug.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
<strong>Ceramic</strong> products | 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 | 69120090 | 12% | – | 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: Tableware | 69120010 | 12% | – | 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: Kitchenware | 69120020 | 12% | – | 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: Other | 69111019 | 12% | – | 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 Articles | 69120040 | 0 | – | 01/07/2017 | – | |
Unglazed Ceramic Flags And Paving, Hearth Or Wall Tiles; Unglazed Ceramic Mosaic Cubes And The Like, Whether Or Not On A Backing | 6907 | 18% | – | 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 In | 69081090 | 0 | – | 01/07/2017 | – | |
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% Of | 69031010 | 18% | – | 01/07/2017 | – | |
Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths | 6902 | 18% | – | 01/07/2017 | – | |
Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China | 6912 | 12% | – | 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 Refrac | 69039010 | 18% | – | 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 Compo | 69022090 | 18% | – | 01/07/2017 | – | |
Other Ceramic Article | 6914 | 18% | – | 15/11/2017 | – | |
Ceramic Pipes, Conduits, Guttering And Pipe Fittings | 69060000 | 18% | – | 01/07/2017 | – | |
Glass and glassware | 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 Purposed, Other Than Of Glass-Cerami | 70139900 | 18% | – | 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-Ceramic | 70133100 | 18% | – | 01/07/2017 | – | |
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | 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 P | 32071090 | 18% | – | 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 P | 32071020 | 18% | – | 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 P | 32073000 | 18% | – | 01/07/2017 | – | |
Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Uranium 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 Products | 284430 | 18% | – | 01/07/2017 | – |
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.
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:
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.
Accurate HSN code classification is fundamental for several reasons:
The primary HSN code is 69120010.
Ceramic mugs attract a 12% GST rate.
The 12% GST rate for ceramic mugs became effective on September 22, 2017.
Yes, 69120090 is a broader “other” category within ceramic household articles, but 69120010 is more specific for tableware like mugs.
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.
Yes, businesses purchasing ceramic mugs for resale can generally avail Input Tax Credit.
Knowing the correct HSN code ensures accurate GST calculation, aids in import/export procedures, and helps avoid penalties.
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