Tiles HSN Code
GST rates and HSN code for Tiles.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Glass and glassware | 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; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or S | 70161000 | 18% | – | 15/11/2017 | – |
| 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; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or S | 70169000 | 18% | – | 15/11/2017 | – | |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Other: Other | 68101990 | 18% | – | 15/11/2017 1/07/2017 | – |
| Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Other Sheets, Panels, Tiles And Similar Articles: Asbestos-Cement Tiles | 68112020 | 18% | – | 01/07/2017 | – | |
| Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Other Sheets, Panels, Tiles And Similar Articles: Other | 68112090 | 18% | – | 01/07/2017 | – | |
| Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Building Blocks And Bricks: Other | 68101190 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Other: Cement Tiles For Mosaic | 68101910 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Articles Of Stone Or Of Other Mineral Substances (Including Carbon Fibres, Articles Of Carbon Fibres And Articles Of Peat), Not Elsewhere Specified Or Included Other Articles: Other: Bricks And Tiles Of Fly Ash | 68159910 | 5% | – | 01/01/2019 1/01/2019 15/11/2017 | – | |
| Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Other Sheets, Panels, Tiles And Similar Articles: Asbestos-Cement Sheets | 68112010 | 18% | – | 01/07/2017 | – | |
| Ceramic products | 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 | – | |
| 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 | – | |
| 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 | – | |
| Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Containing By Weight, Singly Or Together, More Than 50% Of The Elements Mg, Ca Or Cr, Expressed | 69021010 | 18% | – | 01/07/2017 | – | |
| Glazed Ceramic Flags And Paving, Hearth Or Wall Tiles; Glazed Ceramic Mosaic Cubes And The Like, Whether Or Not On A Backing – Other: Ceramic Mosaic Cubes | 69089010 | 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 – Tiles, Cubes And Similar Articles, Whether Or Not Rectangular, The Largest Surface Area Of Which Is Capable Of Being Enclose | 69071090 | 18% | – | 15/11/2017 | – | |
| Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Containing By Weight, Singly Or Together, More Than 50% Of The Elements Mg, Ca Or Cr, Expressed | 69021030 | 18% | – | 01/07/2017 | – | |
| Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods – Roofing Tiles | 69051000 | 12% | – | 01/07/2017 | – | |
| Plastics and articles thereof | 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 | 3918 | 18% | – | 15/11/2017 | – |
| Floor Coverings Of Plastics, Whether Or Not Self – Adhesive, In Rolls Or In The Form Of Tiles; Wall Or Ceiling Coverings Of Plastics, As Defined In Note 9 To This Chapter – Of Other Plastics :Wall Or Ceiling Coverings Combined With Knitted Or Woven Fabric | 39189020 | 18% | – | 15/11/2017 | – |
The Diverse HSN Codes for Tiles
When you’re dealing with tiles, whether for flooring, walls, or roofs, understanding the applicable Harmonized System of Nomenclature (HSN) code is essential for GST compliance. The provided data reveals that “Tiles” isn’t a monolithic category under the HSN system. Instead, the classification depends heavily on the material and usage of the tiles.
Exploring HSN Codes Based on Tile Material
The data highlights several chapters and HSN codes relevant to different types of tiles:
- Glass Tiles: These are covered under Chapter 70 (Glass and glassware) with HSN codes 70161000 and 70169000, both attracting an 18% GST rate.
- Cement, Concrete, or Artificial Stone Tiles: Chapter 68 (Articles of stone, plaster, cement…) includes various HSN codes for these tiles, such as 68101990, 68101910, and potentially 68101190 (for building blocks and bricks which can sometimes be in tile form). The GST rate is consistently 18%.
- Asbestos-Cement or Cellulose Fibre-Cement Tiles: These fall under HSN codes 68112020 and 68112090, also with an 18% GST rate. Asbestos-cement sheets (68112010) also share this rate.
- Fly Ash Bricks and Tiles: Interestingly, 68159910 specifically mentions “Bricks And Tiles Of Fly Ash” with a lower GST rate of 5%.
- Ceramic Tiles: Chapter 69 (Ceramic products) is a significant category for tiles, encompassing:
- Unglazed ceramic tiles under HSN codes starting with 6907, with an 18% GST rate for 690718 and 69071090.
- Glazed ceramic tiles under HSN codes starting with 6908, with a 0% GST rate mentioned for 69081090 and 69089010. It’s important to verify if this 0% rate is current as the effective date is 01/07/2017.
- Refractory ceramic tiles under various subheadings of 6902, generally with an 18% GST rate (e.g., 690218, 69022090, 69021010, 69021030).
- Roofing tiles under HSN code 69051000 with a 12% GST rate.
- Plastic Floor or Wall Tiles: Chapter 39 (Plastics and articles thereof) covers these under HSN codes starting with 3918, with an 18% GST rate for 3918 and specifically 39189020.
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