HSN code 69029040 is the 8-digit tariff item for clay graphite stopper heads (refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those), under heading 6902 and sub-heading 690290 (Chapter 69). GST is nil or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 69029040 at a glance
| Tariff item (8 digits) | 69029040 |
|---|---|
| Heading (4 digits) | 6902: Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths |
| Sub-heading (6 digits) | 690290: Other |
| Chapter | 69: Ceramic products |
| Description | Clay graphite stopper heads (refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those) |
| GST rate | nil or 18%, by description |
The rate for 69029040 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 233 for "Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods..."; Nil under 10/2025-CT(R), S. No. 152 for "Idols made of clay". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 69029040 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 6902 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 233 |
| 69 | Idols made of clay | Nil (0%) | Nil | 10/2025-CT(R), S. No. 152 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 69029040 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 69029040
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (6902) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (690290) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (69029040), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 690290
- HSN 69029010: Fire clay bricks and shapes (nil or 18%)
- HSN 69029020: Graphite bricks and shapes (refractory bricks, blocks, tiles and similar refractory ceramic constructional... (18%)
- HSN 69029030: Vermiculite insulation bricks (refractory bricks, blocks, tiles and similar refractory ceramic... (18%)
See every rate entry for the heading on the HSN 6902 page, or all Chapter 69 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).