HSN Chapter 69: Ceramic Products, Tiles & Sanitary Ware GST Rates 2026
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Simplified TWO-SLAB GST System Under GST 2.0:
Under GST 2.0 effective September 22, 2025 and continuing through 2026, Chapter 69 (ceramic products) follows India's revolutionary TWO-SLAB taxation structure eliminating the 12% slab completely. Only two GST rates exist: 5% for essential structural materials supporting affordable housing, and 18% for all finished ceramic products including tiles, sanitary ware, and household items.
GST Rates for Chapter 69 (Current as of 2026) - ONLY 2 RATES:
- 🟢 Ceramic Building Bricks/Blocks: 5% GST (Affordable Housing Support)
- 🟢 Earthen/Roofing Tiles (Plain): 5% GST (Rural Construction Support)
- 🔴 Ceramic Floor & Wall Tiles: 18% GST (ALL Types - Glazed/Unglazed/Vitrified)
- 🔴 Sanitary Ware: 18% GST (WC, Basins, Bathroom Fittings)
- 🔴 Kitchenware & Tableware: 18% GST ↑ WAS 12% (Plates, Cups, Bowls)
- 🔴 Decorative Ceramics: 18% GST (Statues, Ornaments)
- 🔴 Refractory & Industrial Ceramics: 18% GST (Technical Products)
⚠️ CRITICAL CHANGE: 12% Slab ABOLISHED Under GST 2.0!
- ❌ OLD System (Before Sept 22, 2025): 4 slabs (5%, 12%, 18%, 28%)
- ✅ NEW System (GST 2.0 - Current): 2 slabs ONLY (5%, 18%)
- 🔴 Kitchenware/Tableware: Was 12% → NOW 18% GST
- 🔴 Ceramic Household Items: Was 12% → NOW 18% GST
- 📊 Rationale: Simplified compliance, broader 18% base, lower rates on essentials only
🎯 GST 2.0 Impact on Ceramic Sector:
- ✅ Ceramic Bricks: Remain at 5% GST (supports affordable housing)
- ✅ Roofing Tiles: Remain at 5% GST (rural construction support)
- ✅ Ceramic Tiles: Uniform 18% GST (vitrified, porcelain, mosaic - all same)
- ✅ Sanitary Ware: Continues at 18% (standard rate)
- 🔴 Kitchenware: Increased from 12% to 18% GST (₹12 → ₹18 on ₹100)
- ✅ Two-Slab Clarity: ONLY 5% (structural) or 18% (all others) - super simple!
HSN Chapter 69 encompasses ceramic products including building bricks and tiles, refractory bricks and blocks, ceramic flooring and wall tiles (glazed and unglazed), mosaic tiles, roofing tiles, ceramic conduits and pipes, sanitary ware (wash basins, WC pans, urinals, bathroom fixtures), tableware and kitchenware (plates, cups, bowls), ceramic statues and decorative articles, laboratory and technical ceramics, and other ceramic articles. This comprehensive chapter covers the entire spectrum from structural construction ceramics to decorative household items and industrial technical ceramics.
Under GST 2.0 continuing through 2026, Chapter 69 follows India's REVOLUTIONARY TWO-SLAB approach: structural ceramic bricks and plain roofing tiles attract concessional 5% GST supporting affordable housing and rural construction (aligned with Government's housing goals); ALL other ceramic products including tiles, sanitary ware, kitchenware, and decorative items attract standard 18% GST. The 12% intermediate slab has been COMPLETELY ABOLISHED, meaning household ceramic items like plates and cups that previously enjoyed 12% GST now attract 18% GST, resulting in a price increase but vastly simplified tax compliance.
⚙️ GST 2026 Rate Structure for Chapter 69
🎯 TWO-SLAB GST Structure (Effective Sept 22, 2025) - ONLY 2 RATES!
SLAB 1: Essential Structural Materials - 5% GST:
- 🟢 5% GST: Ceramic building bricks/blocks (structural use)
- 🟢 5% GST: Plain earthen roofing tiles (rural construction)
- ✅ Policy: Support affordable housing and rural construction
SLAB 2: ALL Other Ceramic Products - 18% GST:
- 🔴 18% GST: ALL ceramic floor/wall tiles (glazed, unglazed, vitrified, porcelain, mosaic)
- 🔴 18% GST: Sanitary ware (WC, basins, urinals, bathroom fittings)
- 🔴 18% GST: Kitchenware & Tableware (plates, cups, bowls) ↑ WAS 12%
- 🔴 18% GST: Decorative ceramics (statues, figurines, ornaments)
- 🔴 18% GST: Refractory products (industrial use)
- 🔴 18% GST: Ceramic pipes, conduits, technical ceramics
❌ 12% Slab ABOLISHED:
- Kitchenware: 12% → 18% GST (₹6 increase per ₹100)
- Tableware: 12% → 18% GST
- Household ceramics: 12% → 18% GST
📊 Why TWO-SLAB System?
- ✅ Simplicity: Only 2 rates (5% or 18%) - easier compliance for dealers
- ✅ Broader Base: More items at 18% increase tax revenue
- ✅ Targeted Relief: 5% ONLY for essential structural materials (housing priority)
- ✅ Unified Rate: All finished ceramic products at same 18% (no confusion)
- ⚠️ Trade-off: Household items costlier (12%→18%) but simpler system
🧱 Building Bricks & Refractory Products (HSN 6901-6902)
HSN 6901 - Bricks, Blocks, Tiles & Ceramic Goods
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6901 00 10 | Building bricks | 5% | Ceramic building bricks, structural clay bricks |
| 6901 00 90 | Other (siliceous fossil meals, similar siliceous earths) | 18% | Diatomite bricks, silica-based products |
🧱 Ceramic Building Bricks at 5% - Housing Support:
- 🏠 5% GST on structural ceramic bricks (aligned with cement bricks)
- ✅ Supports affordable housing and rural construction
- ✅ Same concessional rate as cement bricks (HSN 6810 11 00)
- ✅ Policy: Make structural materials affordable, tax finished products appropriately
HSN 6902 - Refractory Bricks, Blocks, Tiles
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6902 10 00 | Containing by weight, singly or together, more than 50% of Mg, Ca or Cr | 18% | Magnesia bricks, dolomite bricks |
| 6902 20 00 | Containing by weight more than 50% of alumina, silica or mixture | 18% | Alumina refractory bricks, silica bricks |
| 6902 90 00 | Other | 18% | Other refractory bricks, furnace linings |
🏭 Other Refractory Ceramic Goods (HSN 6903-6904)
HSN 6903 - Other Refractory Ceramic Goods
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6903 10 00 | Containing by weight more than 50% of graphite or other carbon | 18% | Carbon-based refractory goods, crucibles |
| 6903 20 00 | Containing by weight more than 50% of alumina or mixture of alumina and silica | 18% | High-alumina refractory goods, kiln furniture |
| 6903 90 00 | Other | 18% | Other refractory ceramic goods |
HSN 6904 - Ceramic Building Bricks, Flooring & Wall Tiles
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6904 10 00 | Building bricks | 5% | Standard ceramic building bricks |
| 6904 90 10 | Roofing tiles (earthen or roofing) | 5% | Plain earthen/clay roofing tiles, country tiles |
| 6904 90 90 | Other (flooring blocks, support or filler tiles) | 18% | Ceramic flooring blocks, structural support tiles |
🏠 Roofing Tiles at 5% - Rural Construction Support:
- 🏡 Plain earthen roofing tiles: 5% GST (critical for rural housing)
- ✅ Supports traditional construction methods in villages
- ✅ Affordable weather-resistant roofing for low-income households
- ⚠️ Note: Fancy/glazed decorative tiles are 18% GST (different HSN)
🚰 Ceramic Pipes, Conduits & Fittings (HSN 6906)
HSN 6906 - Ceramic Pipes, Conduits, Guttering, Pipe Fittings
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6906 00 00 | Ceramic pipes, conduits, guttering and pipe fittings | 18% | Ceramic drainage pipes, sewer pipes, conduits |
🏗️ CERAMIC TILES - Floor & Wall (HSN 6907-6908)
🏗️ ALL Ceramic Tiles at UNIFORM 18% GST
ALL types of ceramic floor and wall tiles attract standard 18% GST regardless of finish, size, or quality. This includes unglazed tiles, glazed tiles, vitrified tiles, porcelain tiles, mosaic tiles, and ceramic slabs. Uniform taxation simplifies compliance for tile manufacturers and retailers.
HSN 6907 - Unglazed Ceramic Flags, Tiles & Paving
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6907 10 00 | Tiles, cubes and similar articles (≤90 cm²) | 18% | Small unglazed ceramic tiles, mosaic tiles |
| 6907 21 00 | Earthenware tiles (>90 cm²) | 18% | Unglazed earthenware floor/wall tiles |
| 6907 22 00 | Stoneware tiles (>90 cm²) | 18% | Unglazed stoneware tiles |
| 6907 23 00 | Fine pottery/earthenware tiles (>90 cm²) | 18% | Unglazed fine ceramic tiles |
| 6907 24 00 | Porcelain tiles (>90 cm²) | 18% | Unglazed porcelain tiles, vitrified tiles |
| 6907 30 00 | Ceramic flags and paving, hearth or wall tiles | 18% | Unglazed flagstones, paving tiles |
| 6907 40 00 | Finishing ceramics | 18% | Unglazed finishing tiles, trim pieces |
HSN 6908 - Glazed Ceramic Flags, Tiles & Paving
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6908 10 00 | Tiles, cubes and similar articles (≤90 cm²) | 18% | Small glazed ceramic tiles, mosaic tiles |
| 6908 21 00 | Earthenware tiles (>90 cm²) | 18% | Glazed earthenware floor/wall tiles |
| 6908 22 00 | Stoneware tiles (>90 cm²) | 18% | Glazed stoneware tiles |
| 6908 23 00 | Fine pottery/earthenware tiles (>90 cm²) | 18% | Glazed fine ceramic tiles |
| 6908 24 00 | Porcelain tiles (>90 cm²) | 18% | Glazed porcelain tiles, premium vitrified tiles |
| 6908 90 10 | Ceramic flags and paving, hearth or wall tiles | 18% | Glazed wall tiles, designer floor tiles |
| 6908 90 90 | Other (finishing ceramics) | 18% | Glazed trim pieces, border tiles, decorative tiles |
💡 Ceramic Tile GST - Complete Guide:
| Tile Type | Finish | GST Rate | HSN Code Range |
|---|---|---|---|
| Mosaic Tiles (Small) | Glazed/Unglazed | 18% | 6907 10 00 / 6908 10 00 |
| Earthenware Tiles | Glazed/Unglazed | 18% | 6907 21 00 / 6908 21 00 |
| Stoneware Tiles | Glazed/Unglazed | 18% | 6907 22 00 / 6908 22 00 |
| Porcelain/Vitrified Tiles | Glazed/Unglazed | 18% | 6907 24 00 / 6908 24 00 |
| Wall Tiles (Designer) | Glazed | 18% | 6908 90 10 |
Simple Rule: ALL ceramic floor/wall tiles = 18% GST (no exceptions!)
🚽 SANITARY WARE - Ceramic Fixtures (HSN 6910)
🚽 ALL Sanitary Ware at 18% GST
ALL ceramic sanitary fixtures including WC pans, wash basins, urinals, bidets, bathroom sinks, and fittings attract uniform 18% GST. This standard rate applies regardless of brand, quality, or price point.
HSN 6910 - Ceramic Sinks, Wash Basins, WC Pans, Urinals & Similar Fixtures
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6910 10 00 | Of porcelain or china | 18% | Porcelain WC, china wash basins, premium sanitary ware |
| 6910 90 10 | Wash basins and pedestals | 18% | Ceramic wash basins, pedestal basins, countertop basins |
| 6910 90 20 | Water closets (WC pans) | 18% | Indian WC, Western WC, EWC, toilet seats |
| 6910 90 30 | Flushing cisterns | 18% | Ceramic flush tanks, concealed cisterns |
| 6910 90 40 | Urinals | 18% | Wall-hung urinals, floor-mounted urinals |
| 6910 90 90 | Other | 18% | Bidets, kitchen sinks, bathroom accessories |
🍽️ KITCHENWARE & TABLEWARE (HSN 6911-6912) - NOW 18% GST!
⚠️ PRICE INCREASE ALERT: Kitchenware & Tableware NOW 18% GST
CRITICAL CHANGE Under GST 2.0: Ceramic plates, cups, bowls, and household items that were previously taxed at 12% GST now attract 18% GST following the abolition of the 12% slab.
- 🔴 OLD Rate (Before Sept 22, 2025): 12% GST
- 🔴 NEW Rate (GST 2.0 - Current): 18% GST
- 💰 Impact: ₹100 crockery item → GST increased from ₹12 to ₹18 (₹6 increase)
- 📈 Price Effect: 5% increase in final price of household ceramics
HSN 6911 - Tableware, Kitchenware & Household/Toilet Articles (Porcelain/China)
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6911 10 10 | Plates, dishes and saucers | 18% ↑ WAS 12% | Ceramic plates, dinner plates, saucers |
| 6911 10 20 | Cups | 18% ↑ WAS 12% | Tea cups, coffee cups, mugs |
| 6911 10 30 | Tableware and kitchenware | 18% ↑ WAS 12% | Bowls, serving dishes, teapots, crockery sets |
| 6911 10 90 | Other household articles and toilet articles | 18% ↑ WAS 12% | Soap dishes, toothbrush holders, bathroom accessories |
| 6911 90 00 | Other | 18% ↑ WAS 12% | Other porcelain/china household articles |
HSN 6912 - Tableware, Kitchenware & Household/Toilet Articles (Other Ceramic)
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6912 00 10 | Earthenware or fine pottery tableware and kitchenware | 18% ↑ WAS 12% | Earthenware plates, cups, bowls, kitchen items |
| 6912 00 20 | Stoneware tableware and kitchenware | 18% ↑ WAS 12% | Stoneware dinner sets, serving dishes |
| 6912 00 90 | Other household articles and toilet articles | 18% ↑ WAS 12% | Ceramic bathroom accessories, household items |
💰 Kitchenware Price Impact - OLD vs NEW:
| Product | Base Price | OLD GST (12%) | NEW GST (18%) | Price Increase |
|---|---|---|---|---|
| Dinner Plate | ₹100 | ₹112 | ₹118 | +₹6 |
| Tea Cup Set (6 pcs) | ₹500 | ₹560 | ₹590 | +₹30 |
| Crockery Set (30 pcs) | ₹3,000 | ₹3,360 | ₹3,540 | +₹180 |
Overall Impact: ~5.4% increase in final price of ceramic kitchenware due to GST rate hike from 12% to 18%.
🎨 Decorative & Other Ceramic Articles (HSN 6913-6914)
HSN 6913 - Statuettes & Other Ornamental Ceramic Articles
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6913 10 00 | Of porcelain or china | 18% | Porcelain figurines, china decorative items, statues |
| 6913 90 10 | Idols (of ceramic) | 18% | Religious ceramic idols, deity statues |
| 6913 90 90 | Other | 18% | Ceramic vases, decorative plates, ornaments |
HSN 6914 - Other Ceramic Articles
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6914 10 00 | Of porcelain or china | 18% | Technical porcelain articles, laboratory ceramics |
| 6914 90 00 | Other | 18% | Industrial ceramic articles, technical ceramics |
📋 GST 2026 Compliance Points for Chapter 69
🏗️ Ceramic Tile Dealers
- ALL ceramic tiles: FLAT 18% GST
- Vitrified, porcelain, mosaic - all 18%
- Glazed or unglazed - same 18%
- Simple uniform rate for compliance
- ITC available on tile purchases
🚽 Sanitary Ware Retailers
- ALL sanitary ware: 18% GST
- WC, basins, urinals - uniform 18%
- Porcelain or ceramic - same rate
- No value-based slabs
- Premium/budget brands - same 18%
🍽️ Kitchenware Dealers
- Crockery & tableware: NOW 18% GST
- Plates, cups, bowls - all 18%
- INCREASED from 12% to 18%
- Price adjustment required
- Inform customers about rate change
🧱 Building Material Dealers
- Ceramic bricks: 5% GST
- Plain roofing tiles: 5% GST
- Supports affordable housing
- Same as cement bricks rate
- Floor tiles: 18% (different HSN)
🎯 GST 2026 Ceramic Sector Impact Analysis
TWO-SLAB System Impact on Ceramic Industry
- ✅ Simplified Compliance: Only 2 rates (5%, 18%) - easier tax calculations
- ✅ Housing Support: 5% on ceramic bricks & roofing tiles aids affordable construction
- ✅ Uniform Tile Rate: 18% across all ceramic tiles simplifies dealer operations
- ⚠️ Household Cost Impact: Kitchenware increased from 12% to 18% GST (5% price increase)
- ✅ Sanitary Ware: 18% standard rate continues (no change)
- 📊 Industry Clarity: Two-tier structure super easy to understand and implement
Consumer Impact: Kitchenware Price Increase
- 🔴 Plates, Cups, Bowls: 12% → 18% GST (50% tax rate increase!)
- 🔴 Crockery Sets: ~5% increase in final retail price
- 🔴 Household Ceramics: No longer in "moderate tax" category
- ⚖️ Trade-off: Higher prices BUT simpler tax system benefits overall economy
- 💡 Mitigation: Manufacturers/dealers can claim full ITC to reduce effective burden
Why GST 2.0 Two-Slab Structure?
- ✅ Simplicity: Only 5% or 18% - no confusion, easier compliance
- ✅ Broader Base: More items at 18% → higher tax revenue for infrastructure
- ✅ Targeted Relief: 5% ONLY for essential construction (housing priority)
- ✅ Global Standard: Most countries have 2-3 GST slabs (India had 4)
- ⚠️ Sacrifice: Some household items costlier, but system efficiency gains outweigh
❓ Frequently Asked Questions (FAQs) - HSN Chapter 69
Answer: ALL ceramic floor and wall tiles attract UNIFORM 18% GST.
This includes:
- 🏗️ Vitrified tiles → 18% GST
- 🏗️ Porcelain tiles → 18% GST
- 🏗️ Glazed ceramic tiles → 18% GST
- 🏗️ Unglazed ceramic tiles → 18% GST
- 🏗️ Mosaic tiles → 18% GST
- 🏗️ Wall tiles (all types) → 18% GST
No exceptions - ALL ceramic tiles = 18% GST (simple uniform rate!)
Answer: ALL ceramic sanitary ware attracts 18% GST (HSN 6910).
- 🚽 Water closets (WC/EWC) → 18% GST
- 🚰 Wash basins → 18% GST
- 🚽 Urinals → 18% GST
- 🚽 Flush tanks/cisterns → 18% GST
- 🚰 Kitchen sinks (ceramic) → 18% GST
- 🚽 Bidets → 18% GST
Uniform 18% rate regardless of brand, quality, or price point.
Answer: 12% GST slab ABOLISHED under GST 2.0! Kitchenware NOW attracts 18% GST.
CRITICAL CHANGE (Effective Sept 22, 2025):
- ❌ OLD Rate: Ceramic plates, cups, bowls = 12% GST
- ✅ NEW Rate: Ceramic plates, cups, bowls = 18% GST
- 📈 Impact: 50% GST rate increase (12% → 18%)
- 💰 Price Effect: ~5% increase in retail price of crockery
Reason: India moved to TWO-SLAB system (5% and 18% only), eliminating 12% intermediate slab for simplicity.
Answer: ₹18 GST (was ₹12 before GST 2.0).
Calculation:
- Base Price: ₹100
- OLD GST (12%): ₹100 × 12% = ₹12 → Total = ₹112
- NEW GST (18%): ₹100 × 18% = ₹18 → Total = ₹118
- Price Increase: ₹118 - ₹112 = +₹6 per plate
For a 30-piece crockery set (₹3000 base) = ₹180 additional cost!
Answer: Ceramic building bricks attract only 5% GST (HSN 6901 00 10 / 6904 10 00).
- 🧱 Structural ceramic bricks → 5% GST
- 🧱 Clay building bricks → 5% GST
- 🏡 Plain roofing tiles → 5% GST
Policy: Same concessional 5% rate as cement bricks to support affordable housing!
⚠️ Note: Ceramic floor/wall TILES are 18% GST (different from building BRICKS)
Answer: To simplify the tax system and improve compliance.
Benefits of Two-Slab System:
- ✅ Simplicity: Only 2 rates to remember (5% or 18%)
- ✅ Ease of Compliance: Less confusion for businesses
- ✅ Broader Tax Base: More revenue at 18% for infrastructure
- ✅ Targeted Relief: 5% ONLY for truly essential items (housing)
- ✅ Global Standard: Aligns with international best practices
Trade-off: Some items (like kitchenware) became costlier, but overall system efficiency improved.
Answer: YES, registered builders/contractors can claim ITC with conditions:
ITC Available:
- ✅ On tiles (18% GST) - for construction service contracts
- ✅ On sanitary ware (18% GST) - for taxable construction
- ✅ On ceramic bricks (5% GST) - for building projects
ITC NOT Available:
- ❌ Construction of own immovable property
- ❌ Certain residential construction services (affordable housing under notification)
Consult GST professional for project-specific eligibility!
Answer: NO - ALL ceramic/vitrified tiles have the SAME 18% GST rate.
- ✅ Budget ceramic tiles → 18% GST
- ✅ Premium vitrified tiles → 18% GST
- ✅ Imported porcelain tiles → 18% GST
- ✅ Indian brand tiles → 18% GST
Quality/price doesn't matter - uniform 18% GST simplifies compliance!
Answer: ONLY structural building materials get 5% GST:
- 🧱 Ceramic building bricks (HSN 6901 00 10, 6904 10 00) → 5% GST
- 🏡 Plain roofing tiles (earthen/clay) (HSN 6904 90 10) → 5% GST
ALL other ceramic products = 18% GST
- Tiles, sanitary ware, kitchenware, decorative items = 18%
Policy: 5% ONLY for essential affordable housing materials!
Answer: Unlikely - GST 2.0 two-slab system is long-term policy.
Why 18% GST on Kitchenware is Likely Permanent:
- 📊 Structural Reform: Two-slab system designed for simplicity (not temporary)
- 💰 Revenue Requirement: Government needs 18% base to fund infrastructure
- 🌍 Global Alignment: Most countries don't have multiple mid-tier rates
- ⚖️ Trade-off Accepted: Some price increase acceptable for system efficiency
Advice: Budget accordingly - 18% GST on household ceramics is the new normal!
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