Tiles HSN Code 6907: Unglazed Ceramic Flags and GST Rate, Tile Types & Compliance Guide
What is HSN Code 6907?
HSN Code 6907 applies to “Unglazed ceramic flags and paving, hearth or wall tiles, and ceramic mosaic cubes and the like, whether or not on a backing.”This code includes a wide range of ceramic tiles used in residential, commercial, and industrial construction. Common examples include vitrified tiles, floor and wall tiles, paving slabs, and mosaic tiles. These products are generally sold in unglazed form for later polishing, designing, or industrial finishing.
GST Rates & Exemptions for HSN Code 6907
Under the GST Reform 2.0 guidelines (effective 22 September 2025), tiles under HSN 6907 attract a standard GST rate of 18%. This applies uniformly to all kinds of ceramic and vitrified tiles—floor, wall, or mosaic—irrespective of design, color, or coating.Specialized or premium ceramic designs (porcelain or digital printed tiles) may attract 28% GST if classified as luxury-grade materials.
Table Notes
- Uniform 18% GST slab now applies across HSN 6907 for most form factors (floor, wall, and mosaic).
- Luxury tile variants or imported designer tiles may fall under the 28% GST bracket, if classified as premium goods by value and finish.
- There is no GST exemption for ceramic tiles under this HSN group.
- Labor and installation services for tile fitting are treated as composite supply, and the entire contract is taxed at 18% GST.
GST Rates Applicable Under 6907
What’s Included Under HSN 6907?
Tiles under HSN 6907 broadly cover unglazed ceramic and vitrified materials, which form the foundation for:
- Residential and commercial floor/wall surfacing
- Paving slabs for outdoor and industrial areas
- Mosaic or decorative installations
- Finishing edges and architectural complements
The term “unglazed ceramic” means tiles left in their natural matte condition, without chemical glazing or shine—ideal for rough floors, parking areas, and industrial zones.
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Key Exemptions Under GST for HSN 6907
While GST exemptions are limited, roof tiles made from earthen materials or clay (classified under HSN 6905) attract 5% GST.Products entirely under 6907—unglazed, vitrified, or porcelain—have no exemptions and are taxed fully at 18% or 28%, depending on grade.
Input Tax Credit (ITC) Rules for Ceramic Industry
Businesses registered under GST can claim Input Tax Credit (ITC) on:
- Raw materials such as clay, feldspar, silica, and pigments
- Packaging, transport, and installation services
- Machinery or composite materials used in tile manufacturing
ITC Conditions:
- ITC is eligible only when the output product (unglazed tiles) is supplied under taxable GST.
- Contractors or builders using tiles for personal use or own property cannot claim ITC.
- ITC adjustments are mandatory for partial exempt/non-exempt activities.
Example:
If a tile manufacturer buys raw materials worth ₹5,00,000 and pays ₹90,000 GST, then sells finished tiles worth ₹10,00,000 at 18% GST (₹1,80,000), it can claim ₹90,000 ITC, reducing tax liability to ₹90,000.
GST on Tile Transactions: Practical Scenarios
- A builder supplying unglazed vitrified tiles under 6907 to a contractor invoices at 18% GST and passes ITC credit.
- A tile seller importing premium porcelain tiles applies 28% GST under luxury classification.
- Contractors billing for supply + tile installation must charge 18% GST on the total service value as composite supply.
- Dealers selling unglazed tiles into rural affordable housing projects use the same 18% GST with ITC claims.
Common Mistakes in Tile GST Compliance
- Wrong classification of glazed vs. unglazed products (6907 vs 6908).
- Charging 28% GST for standard tiles, which should be at 18%.
- Missing ITC documentation or misclassifying input supply invoices.
- Treating tile labor services separately (should be combined under composite 18%).
Conclusion
The HSN Code 6907 simplifies GST compliance for unglazed ceramic flags, vitrified tiles, and mosaic products. With a standardized 18% GST rate under 2025 reforms, the industry enjoys streamlined billing while maintaining Input Tax Credit efficiency. Keeping correct HSN coding and ITC documentation ensures accurate compliance for tile manufacturers, importers, and contractors in 2025.
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FAQs: HSN Code 6907 & GST on Ceramic Tiles
What is HSN 6907?
It classifies unglazed ceramic flags and tiles, including mosaic, vitrified, and paving materials, used in construction and finishing.
What is the GST rate for unglazed ceramic tiles?
Tiles under HSN 6907 are taxed at 18%, while select luxury porcelain variants may fall under 28% GST.
Can ITC be claimed on tile inputs?
Yes, ITC can be claimed on raw materials and services used for producing or supplying taxable ceramic tiles.
Are there any GST exemptions for tiles?
No exemptions apply under HSN 6907. Earthen roof tiles under HSN 6905, however, attract a reduced 5% GST.
Does installation labor attract a separate GST rate?
No, installation combined with tile supply is billed as composite supply with 18% GST.