HSN code 69051000 is the 8-digit tariff item for roofing tiles, under heading 6905 and sub-heading 690510 (Chapter 69). GST is 12% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 69051000 at a glance
| Tariff item (8 digits) | 69051000 |
|---|---|
| Heading (4 digits) | 6905: Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods |
| Sub-heading (6 digits) | 690510: Roofing tiles |
| Chapter | 69: Ceramic products |
| Description | Roofing tiles |
| GST rate | 12% or 18%, by description |
The rate for 69051000 depends on the exact description of the goods in each entry. 12% under 14/2025-CT(R), Schedule, S. No. 4 for "Earthen or roofing tiles"; 18% under 9/2025-CT(R), Schedule II, S. No. 236 for "Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic...".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 69051000 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 6905 10 00 | Earthen or roofing tiles | 12% | 6% + 6% | 14/2025-CT(R), Schedule, S. No. 4 |
| 6905 | Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 236 |
Worked example: a ₹1,000 sale under HSN 69051000
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 12%: CGST ₹60.00 + SGST ₹60.00 (or IGST ₹120.00), invoice total ₹1,120.00.
- 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 (6905) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (690510) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (69051000), 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.
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).