Home›Learning Center›GST on Tiles – Tax Rate, HSN Code & Construction Cost Impact
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LoansJagat Team
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02 Jul 2025
GST on Tiles – Tax Rate, HSN Code & Construction Cost Impact
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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)
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.
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).
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.
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