Ceramic products are immensely popular in India, and the industry has been growing at an exceptional rate. The GST council has categorized ceramics products under Chapter 69 with an HSN code that ranges from 6901 to 6914. Ceramic products include tiles, sanitary ware, tableware, and ornamental items, among others.
The government has revised the GST rates on ceramic products several times, and it is essential for small and medium business owners and startup founders to stay informed about the latest GST rates and HSN codes. In this article, we will discuss the GST rates and HSN codes for ceramic products in detail.
The GST council has categorized ceramic products under four tax slabs- 5%, 12%, 18%, and 28%. Here is a detailed description of the GST rates for ceramic products:
1. 5% GST rate applies to ceramic products such as clay lamps, statues, and crockery.
2. 12% GST rate applies to ceramic products such as tiles, building bricks, and ceramic pipes.
3. 18% GST rate applies to ceramic products such as ceramic sinks, washbasins, and pedestals.
4. 28% GST rate applies to ceramic products such as ceramic urinals, ceramic bidets, and ceramic water closets.
It is important to note that GST rates are subject to change by the GST council, and businesses must stay informed about the latest rates.
The HSN code for ceramic products ranges from 6901 to 6914. Here is a detailed description of the HSN codes for ceramic products:
1. 6901: Bricks, blocks, tiles, and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths.
2. 6902: Refractory bricks, blocks, tiles, and similar refractory ceramic constructional goods containing, by weight, more than 50 percent of alumina, silica, or a mixture or compound of these products.
3. 6903: 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 earths.
4. 6904: Ceramic building bricks, flooring blocks, support or filler tiles, and the like.
5. 6905: Roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments, and other ceramic constructional goods.
6. 6906: Ceramic pipes, conduits, guttering, and pipe fittings.
7. 6907: Unglazed ceramic flags and paving, hearth, or wall tiles; unglazed ceramic mosaic cubes, and the like, whether or not on a backing.
8. 6908: Glazed ceramic flags and paving, hearth, or wall tiles; glazed ceramic mosaic cubes, and the like, whether or not on a backing.
9. 6909: Ceramic wares for laboratory, chemical, or other technical uses; ceramic troughs, tubs, and similar receptacles of a kind used in agriculture.
10. 6910: Ceramic sinks, washbasins, and pedestals, baths, bidets, water closet pans, flushing cisterns, urinals, and similar sanitary fixtures.
11. 6911: Tableware, kitchenware, and other household articles, and toilet articles, of porcelain or china.
12. 6912: Ceramic tableware, kitchenware, other household articles, and toilet articles, other than porcelain or china.
13. 6913: Statuettes and other ornamental ceramic articles.
14. 6914: Other ceramic articles.
Understanding the GST rates and HSN codes for ceramic products is crucial for small and medium business owners and startup founders in India. The government has been revising the GST rates on ceramic products periodically, and businesses must stay informed about these changes to avoid any compliance issues. By following the HSN codes and GST rates, businesses can ensure that they are GST-compliant and avoid penalties and fines.
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