Ceramic floor and wall tiles, including vitrified tiles and mosaic cubes.
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Tiles falls under HSN 6907, in chapter 69 (Ceramic products).
Ceramic tiles are classified by water absorption, not by where they are used: vitrified tiles fall under 690721. They are taxed at 18%. Cement tiles are heading 6810 and stone tiles are 6802, both also 18%.
| Code | Description |
|---|---|
| 690721 | Tiles with water absorption up to 0.5% (vitrified) |
| 690722 | Tiles with water absorption above 0.5% up to 10% |
| 690723 | Tiles with water absorption above 10% (wall tiles) |
| 690730 | Mosaic cubes |
| 690740 | Finishing ceramics (skirting, corners) |
The GST rate on tiles is 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 6907 |
| Above Rs 5 crore | 6 on every invoice | 690721, 690722, 690723 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 69 |
Here is how a line for tiles looks on a tax invoice within one state: 100 × box at Rs 650.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Tiles | 6907 | 100 × box | 650.00 | 65,000.00 | 5,850.00 | 5,850.00 | 76,700.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 11,700.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 69 (Ceramic products) covers: Bricks, tiles, sanitary ware, tableware and other ceramic articles.
Other pages in chapter 69
Products often bought, sold or invoiced together with tiles:
Tiles falls under HSN 6907: ceramic floor and wall tiles, including vitrified tiles and mosaic cubes. Common 6 digit codes are 690721 for tiles with water absorption up to 0.5% (vitrified) and 690722 for tiles with water absorption above 0.5% up to 10%.
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 6907 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 690721, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.