Interlocking tiles HSN Code

Understanding Interlocking Tiles HSN Classification

Interlocking tiles are a popular choice for paving, flooring, and decorative surfaces, offering durability and aesthetic appeal for various applications. From driveways and walkways to patios and rooftops, these tiles come in a diverse range of materials, each influencing their Harmonized System of Nomenclature (HSN) code and corresponding Goods and Services Tax (GST) rates in India. Correctly identifying the HSN code is crucial for seamless tax compliance for manufacturers, suppliers, and buyers.

The Material Matters: Key HSN Chapters for Interlocking Tiles

The HSN classification of an interlocking tile primarily depends on the material it is made from. Here’s a breakdown of the relevant chapters and common HSN codes:

Articles of Stone, Plaster, Cement, or Artificial Stone (Chapter 68)

This is the most common chapter for interlocking tiles, especially those made from concrete or artificial stone, often referred to as paver blocks.

• HSN 68101990: This broad category covers “Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Other: Other.” This is a frequently used HSN code for general interlocking concrete pavers and tiles.
• HSN 68101910: Specifically for “Cement Tiles For Mosaic,” this code also falls under the broader category of articles of cement or concrete. While it mentions mosaic, many standard cement-based interlocking tiles might fall under this or the broader 68101990.
• HSN 68101190: This covers “Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Building Blocks And Bricks: Other.” This is relevant for interlocking bricks that serve as building blocks.
• HSN 68159910: For “Bricks And Tiles Of Fly Ash,” which are a type of artificial stone, this HSN code applies. Notably, these often have a lower GST rate.

GST Rate: Most interlocking tiles under Chapter 68, including those of cement, concrete, or artificial stone, typically attract an 18% GST rate. However, specific items like “Bricks And Tiles Of Fly Ash” (HSN 68159910) have a 5% GST rate, effective from January 1, 2019.

Ceramic Products (Chapter 69)

Interlocking tiles made from ceramic materials, including vitrified or porcelain tiles, fall under Chapter 69.

• HSN 6907: This broadly covers “Unglazed Ceramic Flags And Paving, Hearth Or Wall Tiles; Unglazed Ceramic Mosaic Cubes And The Like, Whether Or Not On A Backing.” Specific sub-codes like 69071090 would be relevant for unglazed interlocking ceramic tiles.
• HSN 6908: This covers “Glazed Ceramic Flags And Paving, Hearth Or Wall Tiles; Glazed Ceramic Mosaic Cubes And The Like.” For glazed interlocking ceramic tiles, specific sub-codes like 69081090 or 69089010 might apply.
• HSN 69051000: This code specifically targets “Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods – Roofing Tiles,” which can include interlocking roofing tiles.

GST Rate: Unglazed ceramic tiles (HSN 6907) typically have an 18% GST rate. Glazed ceramic tiles (HSN 6908) can sometimes have a 0% GST rate for specific types (e.g., glazed ceramic mosaic cubes), but a general 18% is common for other glazed paving tiles. Roofing tiles (HSN 69051000) have a 12% GST rate.

Glass and Glassware (Chapter 70)

While less common for outdoor interlocking tiles, glass paving blocks and tiles are also a possibility.

• HSN 70161000 and 70169000: These codes cover “Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes.”

GST Rate: Glass paving blocks and tiles under HSN 7016 typically attract an 18% GST rate.

Plastics and Articles Thereof (Chapter 39)

Interlocking tiles made from plastic materials are also available, particularly for temporary flooring or specialized applications.

• HSN 3918: This covers “Floor Coverings Of Plastics, Whether Or Not Selfadhesive, In Rolls Or In The Form Of Tiles; Wall Or Ceiling Coverings Of Plastics, As Defined In Note 9 To This Chapter.” Specific sub-codes like 39189020 would apply.

GST Rate: Plastic interlocking tiles under HSN 3918 have an 18% GST rate.