GST, or Goods and Services Tax, is a single, nationwide tax that has replaced various indirect taxes in India. Tiles, which are used in flooring and wall decoration, fall under the GST structure at a higher rate.

For example, Mr. Arjun is renovating his kitchen and buys ceramic tiles worth ₹50,000. Tiles attract 28% GST, one of the highest slabs under GST. So, he pays an additional ₹14,000 in tax, making the total cost ₹64,000. Before GST, taxes varied by state and were often unclear, but GST has made it more transparent.

Item	Base Price (₹)	GST Rate	GST Amount (₹)	Total Price (₹)
Ceramic Tiles	50,000	28%	14,000	64,000
Vitrified Tiles	80,000	28%	22,400	1,02,400

So, while GST has brought clarity, it also increases the final cost for customers purchasing tiles.

Tiles Categories with Applicable GST Rates

Category	Product Description	CGST Rate	SGST Rate	IGST Rate
Roofing Materials	Earthen or roofing tiles	6%	6%	12%
Bamboo Flooring	Bamboo flooring tiles	9%	9%	18%
Photographic Materials	Photographic plates and film (flat, sensitised, unexposed), including instant print film	9%	9%	18%
Photographic Film	Photographic film in rolls (sensitised, unexposed), including instant print film in rolls	9%	9%	18%
Photographic Paper	Photographic paper, paperboard, and textiles (sensitised, unexposed)	9%	9%	18%
Film & Paper Materials	Photographic plates, film, paper, paperboard, and textiles (exposed but not developed)	9%	9%	18%
Plastic Floor Coverings	Floor coverings of plastics (self-adhesive or non-adhesive, in rolls or tiles); wall or ceiling coverings of plastics	9%	9%	18%
Vegetable Fibre Panels	Panels, boards, tiles, blocks, and similar articles of vegetable fibre, straw, shavings, chips, particles, sawdust, or waste	9%	9%	18%
Plaster-based Articles	Articles of plaster or compositions based on plaster (boards, sheets, panels, tiles, and similar articles, not ornamented)	9%	9%	18%
Friction Materials	Friction material and articles thereof (sheets, rolls, strips, segments, discs, washers, pads) for brakes, clutches with asbestos, mineral substances, or cellulose base	9%	9%	18%
Ceramic Construction Materials	Blocks, tiles, and other ceramic goods of siliceous fossil meals (kieselguhr, tripolite, diatomite) or similar siliceous earths	9%	9%	18%
Refractory Materials	Refractory bricks, blocks, tiles, and similar refractory ceramic constructional goods (other than siliceous fossil meals or similar siliceous earths)	9%	9%	18%
Ceramic Flooring	Ceramic flooring blocks, support, or filler tiles	9%	9%	18%
Ceramic Wall/Floor Tiles	Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like (whether or not on backing); finishing ceramics	9%	9%	18%
Glass Construction Materials	Paving blocks, slabs, bricks, squares, tiles, and other articles of pressed or moulded glass for building/construction; glass cubes and small wares for mosaics; decorative glass items	9%	9%	18%

HSN Code for Tiles Categories

HSN Code	Tile Type/Category	Product Description
1101	Porcelain Tiles
110100	Porcelain Tiles	Others - Porcelain Tiles, Sanitary Ware, Suji
6808	Vegetable Fibre Tiles
680800	Wood Composite Tiles	Panels, boards, tiles, blocks of vegetable fibre, straw, shavings, chips, particles, sawdust or waste wood, agglomerated with cement, plaster or mineral binders
6901	Ceramic Siliceous Tiles
690100	Fire Bricks & Tiles	Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (kieselguhr, tripolite, diatomite) or similar siliceous earths
69010030	Siliceous Tiles	TILES
6902	Refractory Tiles
690210	Refractory Tiles (Mg, Ca, Cr)	Refractory bricks, blocks, tiles - containing 50% of elements Mg, Ca, or Cr, expressed as MgO, CaO or Cr2O3
690220	Refractory Tiles (Alumina/Silica)	Refractory bricks, blocks, tiles - containing 50% alumina, silica or a mixture/compound of these products
690290	Other Refractory Tiles	Refractory bricks, blocks, tiles (excluding specific compositions)
6904	Ceramic Flooring Tile
690490	Ceramic Flooring Tiles	Ceramic flooring blocks, support or filler tiles (excluding siliceous fossil meals, refractory bricks, flags and pavings)
69049000	Flooring/Support/Filler Tiles	FLOORING BLOCKS, SUPPORT/FILLER TILES, ETC
6907	Ceramic Wall & Floor Tiles
690710	Unglazed Ceramic Tiles	Unglazed ceramic tiles, mosaic cubes and similar articles (largest surface area ≤ 7 cm square)
690721	Ceramic Tiles (≤0.5% absorption)	Ceramic flags and paving, hearth or wall tiles - water absorption coefficient ≤ 0.5%
690722	Ceramic Tiles (0.5-10% absorption)	Ceramic flags and paving, hearth or wall tiles - water absorption coefficient 0.5% to 10%
690723	Ceramic Tiles (>10% absorption)	Ceramic flags and paving, hearth or wall tiles - water absorption coefficient >10%
690790	Other Unglazed Tiles	Unglazed ceramic flags, paving, hearth or wall tiles; mosaic cubes (largest surface area > 7 cm)
69071010	Vitrified Tiles	VITRIFIED TILES, WHETHER POLISHED OR NOT - Ceramic Vitrified Tiles
69071090	Non-Vitrified Tiles	TILES OTHER THAN VITRIFIED TILES - Porcelain Tiles, Clay Tiles, Tamil
69079010	Other Unglazed Vitrified Tiles	OTHER UNGLAZED VITRIFIED TILES, POLISHED OR NOT - Ceramic Tiles Zauba
69079090	Parking Tiles	OTHER THAN OTHER UNGLAZED VITRIFIED TILES - Parking Tiles
6908	Glazed Ceramic Tiles
690810	Glazed Ceramic Tiles (≤7cm)	Glazed ceramic tiles, mosaic cubes and similar articles (largest surface area ≤ 7 cm square)
690890	Glazed Ceramic Tiles (>7cm)	Glazed ceramic flags, paving, hearth or wall tiles; mosaic cubes (largest surface area > 7 cm)
69081020	Ceramic Mosaic Tiles	CERAMIC MOSAIC TILES
69089020	Ceramic Mosaic Tiles	CERAMIC MOSAIC TILES
69089090	Ceramic Wall & Floor Tiles	OTHERS - Porcelain Tiles, Sanitary Ware, Ceramic Wall And Floor Tiles
7016	Glass Tiles
701690	Glass Paving Tiles	Paving blocks, slabs, bricks, squares, tiles, and other articles of pressed or moulded glass for building/construction purposes

Impact of GST on the Tiles Industry

The tiles industry has seen notable changes since the introduction of GST. Tiles are taxed at 28%, one of the highest GST slabs. This has increased the cost of renovation and construction, especially for middle-income households.

Read More – GST on Furniture

For example, Mrs Patel wanted to renovate her bathroom. She selected ceramic tiles worth ₹60,000. Under GST, she had to pay an additional ₹16,800 (28% GST), making the total cost ₹76,800. Before GST, she would have paid around ₹68,000 due to lower combined state taxes.

Cost Comparison Table

Particulars	Before GST (Approx.)	Under GST (28%)
Base Price of Tiles	₹60,000	₹60,000
Tax Amount	₹8,000	₹16,800
Total Price Paid	₹68,000	₹76,800

While GST has made taxation more uniform and allowed input credits for manufacturers, the high rate has discouraged purchases, particularly in lower and mid-tier segments.

Input Tax Credit on Tiles

Input Tax Credit (ITC) is a system under GST that allows a business to claim credit for the tax paid on purchases used to make taxable supplies.

In the tiles industry, manufacturers and dealers can claim ITC on raw materials like clay, cement, packaging, transport, and other inputs. For example, if a tile manufacturer pays 18% GST on raw materials and 28% GST on finished tiles sold, they can deduct the 18% paid earlier from their total tax payable.

Let’s say a tile maker buys inputs worth ₹1,00,000 and pays ₹18,000 GST. He then sells tiles for ₹2,00,000 and charges ₹56,000 GST (28%). Using ITC, he only needs to pay ₹38,000 to the government (₹56,000 – ₹18,000).

Also Read - GST on Paints

This system helps reduce the cost of doing business, avoids tax-on-tax, and ensures better compliance. However, since tiles are taxed at a high 28%, businesses must manage their input costs carefully to benefit fully from ITC.

Conclusion

The introduction of GST has brought clarity and uniformity to the taxation system within the tiles industry. It has replaced multiple indirect taxes with a single, nationwide structure, making it easier for manufacturers and traders to comply.

However, the 28% GST rate on tiles is relatively high and has led to increased costs for consumers, particularly in budget-sensitive segments. While businesses benefit from Input Tax Credit, which offsets some of their tax burden, the higher cost of tiles may discourage purchases, especially in the residential sector.

FAQ’s

1. What is the GST rate on tiles?
The GST rate on ceramic and vitrified tiles is 28%, which is among the highest tax slabs.

2. Can I claim Input Tax Credit on tiles?
Yes, if you are a registered business, you can claim Input Tax Credit on tiles used for commercial purposes.

3. Has GST increased the cost of tiles?
Yes, GST has increased tile costs compared to pre-GST times due to the high 28% tax rate.

4. Are all types of tiles taxed the same?
Most ceramic, vitrified, and similar tiles attract the same 28% GST, regardless of type.

5. Is GST applicable on tile installation services?
Yes, tile installation services attract 18% GST if charged separately from the product.