Flag HSN Code

Understanding the HSN Code for “Flags” in India

The term “Flag” can refer to a variety of items, from national symbols to construction materials. For businesses operating in India, accurately identifying the Harmonized System of Nomenclature (HSN) code for a “Flag” is crucial for GST (Goods and Services Tax) compliance. Based on the provided data, the classification of “Flag” predominantly points towards its use as a building material, specifically a flagstone.

Understanding “Flag” as a Building Material

The vast majority of the “Flag” related HSN codes in your provided data fall under categories associated with construction materials:

Flagstones of Stone, Cement, or Concrete

These classifications are found under Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials. This chapter is dedicated to building and construction materials derived from various mineral substances.

• HSN Code 6801: This general heading covers “Setts, Curbstones And Flagstones, Of Natural Stone (Except Slate).”
  • 68010000: This specific code confirms “Setts, Curbstones And Flagstones, Of Natural Stone (Except Slate).”
  • These natural stone flagstones carry an 18% GST rate, effective from July 1, 2017.
• HSN Code 6810: This heading encompasses “Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles.”
  • 68101990: This code applies to “Other” tiles, flagstones, bricks, and similar articles of cement, concrete, or artificial stone.
  • 68101190: This covers “Building Blocks And Bricks: Other” of cement, concrete, or artificial stone.
  • 68101910: This specifies “Cement Tiles For Mosaic.”
  • 68101110: This refers to “Cement Bricks.”
  • The broader 6810 heading itself is also listed.
  • All these cement, concrete, or artificial stone “flagstones,” tiles, and bricks consistently attract an 18% GST rate, effective from July 1, 2017 (with rate revision dates of November 15, 2017, for some).

Ceramic Flags and Paving Tiles

Another significant portion of the data relates to “Flags” in the context of ceramic tiles, found under Chapter 69: Ceramic products.

• HSN Code 6907: This heading covers “Unglazed Ceramic Flags And Paving, Hearth Or Wall Tiles; Unglazed Ceramic Mosaic Cubes And The Like.”
  • Specific sub-headings include 69071090, 69079090, 69071010, and 69079010 (Vitrified Tiles), all referring to various unglazed ceramic flags and paving tiles.
  • These unglazed ceramic flags and tiles have an 18% GST rate, effective from November 15, 2017.
• HSN Code 6908: This heading refers to “Glazed Ceramic Flags And Paving, Hearth Or Wall Tiles; Glazed Ceramic Mosaic Cubes And The Like.”
  • Specific sub-headings include 69081090, 69089010, 69089020, 69081020, 69081010, 69089090, and the general 6908 itself, all for various glazed ceramic flags and paving tiles.
  • These glazed ceramic flags and tiles interestingly show a 0% GST rate in the provided data, effective from July 1, 2017. This is a notable distinction from other flagstone types.

“Sweet Flag”: A Botanical Exception

The data also includes one instance of “Flag” that refers to a botanical product:

• HSN Code 12119048: This falls under Chapter 12: Oil seeds and oleaginous fruits, miscellaneous grains,seeds and fruit; industrial or medical plants; straw and fodder.
  • It specifies “Plants And Parts Of Plants… Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose… Other : Roots And Rhizomes : Sweet Flag.”
  • “Sweet Flag” (Acorus calamus) is a medicinal plant. This has a 5% GST rate, effective from July 1, 2017.