Last updated: February 12th, 2020 6:39 PM

GST Rate for Ceramic Products

The GST Council has notified the GST rate for all goods and services in India. GST rates for both goods and services are levied under five rates, namely 0%, 5%, 12%, 18% and 28%. You can know more about GST registration and GST filing procedure on the IndiaFilings GST Portal. In this article, we look at the GST rate for ceramic products in India.

HSN Code for Ceramic Products

The HSN code for ceramic products is provided under Chapter 69 of the HSN or Harmonized System Nomenclature.

Ceramic Products Attracting 0% and 5% GST

Earthen pot and clay lamps are not taxable under GST. Building bricks, Bricks of fossil meals or similar siliceous earth and earthen or roofing tiles attract 5% GST rate.

Ceramic Products Attracting 18% GST

The following type of ceramic products attract 18% GST:

• Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earth.
• Tableware, kitchenware, other household articles and toilet articles, of porcelain or chinaware
• Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]

Check out the GST rate for construction and building materials in India.

Ceramic Products Attracting 28% GST

The following type of ceramic products attract 28% GST:

• Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earth.
• 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 similar siliceous earth
• Ceramic flooring blocks, support or filler tiles and the like.
• Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods. 6. 6906 Ceramic pipes, conduits, guttering and pipe fittings.
• Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
• Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing
• Ceramic wares for laboratory, chemical or other technical uses; tubs, ceramic troughs, and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods.
• Ceramic sinks, washbasins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.
• Statuettes and other ornamental ceramic articles
• Other ceramic articles.

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