The HSN code for bricks, tiles and other ceramic goods made from siliceous fossil meals or similar siliceous earths is 6901. The applicable eight-digit code depends on whether the product is a brick, block, tile or another ceramic article. Most non-brick products under this heading attract 18% GST, while qualifying bricks have separate GST provisions.
What Is HSN Code 6901?
HSN 6901 falls under Chapter 69 of the Indian Customs Tariff, which covers ceramic products.
This heading specifically includes bricks, blocks, tiles and other ceramic goods manufactured from siliceous fossil meals, such as diatomite, kieselguhr or tripolite, or similar siliceous earths.
These materials are used in certain insulation and specialised construction applications.
HSN 6901 does not cover every type of brick or ceramic tile sold in India.
HSN Codes for Bricks, Blocks, Tiles and Other Ceramic Goods
The Indian Customs Tariff provides four eight-digit classifications under HSN 6901.
| Product | HSN Code | GST Rate |
|---|---|---|
| Bricks made from siliceous fossil meals or similar earths | 69010010 | 6% without ITC / 12% with ITC, subject to the brick scheme |
| Blocks made from siliceous fossil meals or similar earths | 69010020 | 18% |
| Tiles made from siliceous fossil meals or similar earths | 69010030 | 18% |
| Other qualifying ceramic goods | 69010090 | 18% |
The eight-digit tariff items are confirmed in the Indian Trade Classification. The GST treatment must be matched to the relevant product-specific rate entry.
GST Rate on Bricks, Tiles and Other Ceramic Goods
The applicable GST rate depends on the product.
Blocks, tiles and other qualifying ceramic goods under HSN 6901 generally attract 18% GST.
For taxable supplies at 18%:
- Intra-state sales attract 9% CGST and 9% SGST.
- Inter-state sales attract 18% IGST.
Bricks have separate GST provisions. Under the special brick taxation framework, qualifying bricks generally attract 6% GST without input tax credit or 12% GST with input tax credit, subject to the applicable conditions.
The GST Council confirmed the continuation of this framework in its September 2025 decisions. Press Information Bureau
GST Calculation Example
Suppose a construction-material supplier sells qualifying ceramic blocks under HSN 69010020 for ₹20,000, excluding GST.
| Particular | Amount |
|---|---|
| Taxable value | ₹20,000 |
| GST @ 18% | ₹3,600 |
| Total invoice value | ₹23,600 |
For an intra-state sale, the GST consists of ₹1,800 CGST and ₹1,800 SGST.
This example applies to ceramic blocks taxable at 18%, not to bricks covered by the special GST provisions.
Difference Between HSN 6901 and Other Ceramic Product Codes
Not all bricks and tiles fall under HSN 6901.
The material composition and intended application determine the correct classification.
| HSN Heading | Product Description |
|---|---|
| 6901 | Bricks, blocks, tiles and other ceramic goods made from siliceous fossil meals or similar earths |
| 6902 | Refractory bricks, blocks and tiles, other than those covered under 6901 |
| 6904 | Ceramic building bricks, flooring blocks and support or filler tiles |
| 6905 | Roofing tiles and other specified ceramic constructional goods |
| 6907 | Ceramic floor tiles, wall tiles, paving tiles and similar products |
For example, conventional ceramic floor and wall tiles generally fall under HSN 6907, not 6901.
Similarly, ordinary ceramic building bricks generally fall under HSN 69041000.
Businesses should verify the material and product specifications before selecting an HSN code.
How to Identify the Correct HSN Code
To classify bricks, tiles or other ceramic goods, first identify the product’s composition.
If the product is made from siliceous fossil meals or similar siliceous earths, check heading 6901.
Then select the appropriate tariff item:
- 69010010: Bricks
- 69010020: Blocks
- 69010030: Tiles
- 69010090: Other qualifying ceramic goods
If the product is made from conventional clay or another ceramic material, check the relevant heading under Chapter 69 instead.
The product name alone is insufficient to establish its classification.
FAQs About HSN Code 6901
What is the HSN code for bricks, tiles or other ceramic goods?
HSN 6901 covers bricks, blocks, tiles and other ceramic goods made from siliceous fossil meals or similar siliceous earths. The applicable eight-digit code ranges from 69010010 to 69010090.
What is the GST rate on HSN 6901?
Blocks, tiles and other qualifying goods under HSN 6901 generally attract 18% GST. Bricks have separate GST provisions, including the special 6% without ITC or 12% with ITC framework.
Is HSN 6901 applicable to all ceramic tiles?
No. HSN 6901 applies only to specified ceramic goods made from siliceous fossil meals or similar earths. Conventional ceramic floor and wall tiles generally fall under HSN 6907.
What is the difference between HSN 6901 and 6902?
HSN 6901 covers ceramic goods made from siliceous fossil meals or similar earths. HSN 6902 covers other specified refractory ceramic construction products.
Manage Ceramic Goods Billing with myBillBook
Businesses dealing in bricks, ceramic blocks, tiles and other construction materials may stock products with different HSN codes and GST rates.
With myBillBook billing software, businesses can create GST invoices, manage product inventory and track sales.
Using the correct product classification helps maintain accurate billing records.
Sources
- CBIC – GST Goods and Services Rates
- Notification No. 9/2025 – Integrated Tax (Rate)
- DGCI&S – Indian Trade Classification, ITC-HS 2022
- Government clarification on GST rates for bricks
Last Reviewed: 16 October 2026
