HSN code 6901 is the Customs Tariff heading for bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths, in Chapter 69 (Ceramic products). Goods of this heading are taxed at 12% or 18%, depending on the exact description: 2 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate), 14/2025-Central Tax (Rate) or 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 6901
These are the entries of the current GST rate notifications whose column (2) names heading 6901 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 6901 | Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths | 18% | 9/2025-CT(R), Schedule II, S. No. 232 |
| 6901 00 10 | Bricks of fossil meals or similar siliceous earths | 12% | 14/2025-CT(R), Schedule, S. No. 2 |
- 14/2025-CT(R), Schedule, S. No. 2: This entry covers only the sub-heading or tariff item 6901 00 10 within heading 6901.
Goods of heading 6901 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 69 entries that can also apply
These entries name the whole of Chapter 69 in column (2), so they reach every heading of the chapter, including 6901, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 69 | Idols made of clay | Nil (0%) | 10/2025-CT(R), S. No. 152 |
CGST, SGST and IGST split for HSN 6901
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
| 12% | 6% | 6% | 12% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 6901
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
- At 12%: taxable value ₹1,000.00. Within your state, CGST ₹60.00 + SGST ₹60.00 = ₹120.00, invoice total ₹1,120.00. To a buyer in another state, IGST ₹120.00, the same total.
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 6901
Heading 6901 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
Billing nil-rated goods of HSN 6901
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 6901 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (6901) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 6901 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 69
Chapter 69 of the Customs Tariff is Ceramic products. This list has 13 of its headings, each with its own page. See all Chapter 69 headings.
- HSN 6902: Refractory bricks, blocks (18%)
- HSN 6903: Other refractory ceramic goods (18%)
- HSN 6904: Ceramic building bricks (12% or 18%)
- HSN 6905: Roofing tiles, chimney-pots, cowls (12% or 18%)
- HSN 6906: Ceramic pipes, conduits (18%)
- HSN 6907: Ceramic flags and paving (18%)
- HSN 6909: Ceramic wares for laboratory (5% or 18%)
- HSN 6910: Ceramic sinks, wash basins (18%)
- HSN 6911: Tableware, kitchenware (5%)
- HSN 6912: Ceramic tableware, kitchenware (nil or 5%)
- HSN 6913: Statuettes (5%)
- HSN 6914: Other ceramic articles (18%)
Sources
- taxinformation.cbic.gov.in/view-pdf/1010436/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1010441/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1010437/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx