Understanding the correct HSN code for tiles such as ceramic, vitrified, and floor tiles is crucial for GST compliance and import/export documentation. This article explores HSN codes in-depth, highlighting their structure, significance, and applications—while linking to raw materials like kaolinite used in tile production.

Introduction

Introduction: Understanding Tiles HSN Code in the Indian Market

In the world of construction, tiling is a fundamental aesthetic and functional element, and understanding its classification under the Harmonized System of Nomenclature (HSN) is vital for traders, manufacturers, importers, and GST practitioners. Tiles, particularly ceramic, vitrified, and floor tiles, come with distinct HSN codes used for tax, compliance, and trade processes under India's Goods and Services Tax (GST) regime.

Kaolinite, a naturally occurring clay mineral, plays a significant role in the production of ceramic tiles. Its presence determines the quality, texture, and strength of the tile, indirectly influencing the final product’s market classification and HSN mapping. In this article, we break down the HSN codes relevant to various tile types and their GST implications, making this a comprehensive resource for professionals and businesses.

Tiles HSN Code

Tiles HSN Code: An Overview of Classification Under GST

Summary: Learn how tiles are classified under the HSN system, including the common code ranges for different types of tiles and their use in trade and taxation.

The World Customs Organization designed the Harmonized System of Nomenclature (HSN) to streamline product classification across nations. In India, HSN codes play a crucial role in GST compliance. Ceramic tiles and similar products are generally listed under HSN Chapter 69.

Tiles in general are classified under the following key HSN codes:

• 6907 – For ceramic tiles (not containing stone or similar materials)
• 6908 – For vitrified, polished, or stone-like tiles
• 6906 – For earthenware tiles and ceramic paving bricks

The correct classification depends on the tile’s material, manufacturing process, and application. Since tiles are largely derived from clay materials such as kaolinite, the physical characteristics dictated by these raw materials can influence the applicable HSN categorization.

Ceramic Tiles HSN Code

Ceramic Tiles HSN Code: GST Classification and GST Rate

Summary: Ceramic tiles are assigned a specific HSN code under Chapter 69, depending on their composition and firing technique.

Ceramic tiles are made from a mixture of clays, with kaolinite being a key ingredient due to its plasticity and whiteness. The standard production of ceramic tiles involves glazing and firing at elevated temperatures, making HSN 6907 the relevant code for GST purposes.

Typical GST structure for ceramic tiles includes:

• HSN Code: 6907
• GST Rate: 18% (as per current slab)

Ceramic tiles may vary by type—wall tiles, kitchen tiles, decorative tiles—and while the end-use doesn’t always change the HSN code, it may affect documentation. Regardless of the tile’s origin—imported or locally manufactured—the correct HSN remains 6907. It is essential to accompany this code with proper product descriptions in all invoices and tax filings.

Vitrified Tiles HSN Code

Vitrified Tiles HSN Code: Classification of High-Density Tiles

Summary: Vitrified tiles, known for their strength and low porosity, carry a different HSN code due to their manufacturing complexity.

Vitrified tiles differ from ceramic tiles in that they undergo a vitrification process, where clay and silica fuse at very high temperatures to form a glass-like surface. Kaolinite, in combination with feldspar and quartz, forms the foundation of vitrified tiles. These materials make the tiles exceptionally hard and water-resistant, perfect for external and commercial use.

The HSN code for vitrified tiles is 6908, which covers:

• Vitrified tiles
• Full body vitrified tiles
• Double-charged vitrified tiles
• Polished vitrified tiles

The GST rate for tiles under 6908 is also 18%, although this is subject to revision based on government updates. Traders and retailers need to clearly differentiate between ceramic and vitrified varieties in their invoice documentation to maintain compliance.

Floor Tiles HSN Code

Floor Tiles HSN Code: GST Classification by Application Use

Summary: Floor tiles can be ceramic, vitrified, or other materials, and the HSN code depends on their composition rather than application.

While “floor tiles” describe the application area, HSN codes are assigned based on material composition rather than the tile’s usage. Floor tiles can fall under either 6907 or 6908, depending on whether they are ceramic or vitrified.

However, for large-scale flooring projects such as in malls, offices, or industrial settings, vitrified floor tiles are commonly used, falling under HSN 6908. Conversely, domestic projects often utilize ceramic floor tiles under HSN 6907.

Manufacturers often note kaolinite-rich tiles perform better in residential environments due to their affordability and ease of design integration. Therefore, while the term “floor tile” is general, the tax treatment requires a technical understanding of the tile's base material.

Conclusion

Conclusion: Choosing the Right HSN Code for Tiles Under GST

Accurately identifying the HSN code for tiles such as ceramic, vitrified, and floor tiles is critical for ensuring correct GST filing, reducing compliance errors, and easing global trade. Whether dealing with ceramic tiles under HSN 6907 or vitrified tiles under HSN 6908, understanding the role of raw materials like kaolinite can guide businesses toward accurate classification.

As India continues to modernize its construction and export sectors, correctly applying tile HSN codes can save both time and financial penalties. Businesses, from tile manufacturers to importers, must stay updated with evolving GST structures and material science behind tile production for precise documentation and reporting.