HSN code 69120040 is the 8-digit tariff item for clay 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). It is nil-rated: no CGST, SGST or IGST is charged. Rates as of 2026-10-21.
HSN 69120040 at a glance
| Tariff item (8 digits) | 69120040 |
|---|---|
| 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 | Clay articles (ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china) |
| GST rate | Nil (0%) |
10/2025-CT(R), S. No. 151 (HSN 6912 00 40) covers "Earthen pot and clay lamps" at nil.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 6912 00 40 | Earthen pot and clay lamps | Nil (0%) | Nil | 10/2025-CT(R), S. No. 151 |
Worked example: a ₹1,000 sale under HSN 69120040
Taxable value ₹1,000.00. The goods are nil-rated, so no CGST, SGST or IGST is added and the invoice total is ₹1,000.00. Show the line at 0% (or issue a bill of supply) and keep the HSN code on it.
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 (69120040), 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 69120030: Toilet articles (ceramic tableware, kitchenware, other household articles and toilet articles, other than... (5% or 18%)
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).