GST on Tiles & Sanitaryware in India (2026): Rates & HSN
Ceramic, vitrified and porcelain floor and wall tiles are taxed at 18% GST, roofing and earthen tiles at 5%, and sanitaryware at 18%. Here's the complete rate and HSN guide.
Part of: The Complete GST Guide for Small Business in India (2026)
Tiles and sanitaryware are core to any building or renovation. Ceramic, vitrified and porcelain tiles sit at the 18% standard slab, roofing and earthen tiles at the concessional 5%, and sanitaryware (wash basins, WCs) at 18%. This guide covers the rates and HSN codes dealers bill against.
Quick answer: ceramic/vitrified/porcelain tiles are 18% GST; roofing & earthen tiles 5%; sanitaryware 18%.
GST rates & HSN codes
| Item | HSN | GST rate |
|---|---|---|
| Ceramic / vitrified / porcelain floor & wall tiles | 6907 | 18% |
| Roofing tiles & earthen/clay tiles | 6905 / 6907 | 5% |
| Ceramic sanitaryware (wash basins, WCs) | 6910 | 18% |
| Ceramic bricks & blocks | 6904 | 5% |
| Mosaic cubes & finishing ceramics | 6907 | 18% |
For tile & sanitaryware dealers
- Most decorative floor/wall tiles are 18%; keep roofing/earthen tiles at 5%.
- Sanitaryware is 18% — premium/luxury lines can attract higher rates, so confirm the exact classification.
- Claim ITC and keep e-way bills tied to invoices for heavy, high-value consignments.
General information only, not tax advice. Rates and HSN classification can change and depend on the exact product — verify before billing. Last reviewed: September 2026.
