HSN code 69039040 is the 8-digit tariff item for monolithics or castables (fire-clay, basic, silica, high alumina, insulating), under heading 6903 and sub-heading 690390 (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 69039040 at a glance
| Tariff item (8 digits) | 69039040 |
|---|---|
| Heading (4 digits) | 6903: Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and sliding gates), other than those of siliceous fossil meals or of similar siliceous earths |
| Sub-heading (6 digits) | 690390: Other |
| Chapter | 69: Ceramic products |
| Description | Monolithics or castables (fire-clay, basic, silica, high alumina, insulating) |
| GST rate | nil or 18%, by description |
The rate for 69039040 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 234 for "Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles..."; 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 69039040 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 6903 | Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 234 |
| 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 69039040 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 69039040
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 (6903) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (690390) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (69039040), 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 690390
- HSN 69039010: Zircon or zircon-mullite refractories (other refractory ceramic goods, other than those of siliceous... (18%)
- HSN 69039020: Basalt tiles (other refractory ceramic goods, other than those of siliceous fossil meals or of similar... (18%)
- HSN 69039030: Ceramic fibres (other refractory ceramic goods, other than those of siliceous fossil meals or of similar... (18%)
See every rate entry for the heading on the HSN 6903 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).