Chapter 69 of the GST framework covers Ceramic Products, and HSN Code 69051000 specifically identifies Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods - Roofing Tiles for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods - Roofing Tiles. Tax rates applicable include CGST at 0.06, SGST/UTGST at 0.06, and IGST at 0.12 for interstate movements. The standard unit of measurement is mt.
HSN Codes under Chapter 69 – Ceramic Products
Below are related HSN codes from Chapter 69 – Ceramic Products for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Ceramic Products... | 69010010 | Bricks, Blocks, Tiles And Other Ceramic Goods Of S... | 6.00% | 6.00% | 12.00% |
| Ceramic Products... | 69010020 | Bricks, Blocks, Tiles And Other Ceramic Goods Of S... | 9.00% | 9.00% | 18.00% |
| Ceramic Products... | 69010030 | Bricks, Blocks, Tiles And Other Ceramic Goods Of S... | 9.00% | 9.00% | 18.00% |
| Ceramic Products... | 69010090 | Bricks, Blocks, Tiles And Other Ceramic Goods Of S... | 0.09 | 0.09 | 0.18 |
| Ceramic Products... | 69021010 | Refractory Bricks, Blocks, Tiles And Similar Refra... | 9.00% | 9.00% | 18.00% |
| Ceramic Products... | 69021020 | Refractory Bricks, Blocks, Tiles And Similar Refra... | 9.00% | 9.00% | 18.00% |
| Ceramic Products... | 69021030 | Refractory Bricks, Blocks, Tiles And Similar Refra... | 9.00% | 9.00% | 18.00% |
| Ceramic Products... | 69021040 | Refractory Bricks, Blocks, Tiles And Similar Refra... | 9.00% | 9.00% | 18.00% |
| Ceramic Products... | 69021050 | Refractory Bricks, Blocks, Tiles And Similar Refra... | 9.00% | 9.00% | 18.00% |
| Ceramic Products... | 69021090 | Refractory Bricks, Blocks, Tiles And Similar Refra... | 0.09 | 0.09 | 0.18 |
GST Rates for HSN 69051000
The tax structure for Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods - Roofing Tiles under HSN Code 69051000 follows a dual taxation model. CGST is levied at 0.06 and SGST/UTGST at 0.06 for intrastate sales. Interstate transactions attract IGST at 0.12. All invoices must record quantities in mt as the standard measurement for goods under Chapter 69 – Ceramic Products.
Who Should Use HSN Code 69051000?
All businesses supplying Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods - Roofing Tiles are obligated to use HSN 69051000 on tax invoices. From producers to retailers within Ceramic Products, Chapter 69 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Planning to trade in Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods - Roofing Tiles? Complete GST registration to legally collect taxes on goods under HSN 69051000. Businesses importing or exporting Ceramic Products products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Using HSN Code 69051000 accurately for Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods - Roofing Tiles avoids compliance issues and facilitates credit claims. Monitor changes to 0.06, 0.06, and 0.12 rates for Chapter 69 – Ceramic Products to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 69051000 for accurate classification of Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods - Roofing Tiles.
Yes, registered businesses can claim input tax credit on Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods - Roofing Tiles purchases made under HSN 69051000. Ensure your supplier mentions correct HSN code and GST rates (0.06, 0.06) on the invoice.
CGST at 0.06 plus SGST/UTGST at 0.06 applies when Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods - Roofing Tiles is sold within the same state. IGST at 0.12 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Roofing Tiles, Chimney-Pots, Cowls, Chimney Liners, Architectural Ornaments And Other Ceramic Constructional Goods - Roofing Tiles internationally. For domestic trade within Ceramic Products, GST registration is sufficient.