HSN code 69120030 is the 8-digit tariff item for toilet articles (ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china), under heading 6912 and sub-heading 691200 (Chapter 69). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 69120030 at a glance
| Tariff item (8 digits) | 69120030 |
|---|---|
| Heading (4 digits) | 6912: Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china |
| Sub-heading (6 digits) | 691200: Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china |
| Chapter | 69: Ceramic products |
| Description | Toilet articles (ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china) |
| GST rate | 5% or 18%, by description |
The rate for 69120030 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 404 for "Tableware, kitchenware, other household articles and toilet articles, other than of...". 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 69120030 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 6912 | Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 404 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 69120030 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 69120030
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- 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 (6912) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (691200) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (69120030), 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 691200
- HSN 69120010: Tableware (ceramic tableware, kitchenware, other household articles and toilet articles, other than of... (5% or 18%)
- HSN 69120020: Kitchenware (ceramic tableware, kitchenware, other household articles and toilet articles, other than of... (5% or 18%)
- HSN 69120040: Clay articles (ceramic tableware, kitchenware, other household articles and toilet articles, other than of... (nil)
See every rate entry for the heading on the HSN 6912 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).