HSN code directory

HSN Code 6902: Refractory bricks, blocks, tiles and similar refractory

Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths


All 8-digit HSN codes under this heading

HSN codeDescription
69021010Containing by weight, singly or together, more than 50% of the elements mg, ca or cr, expressed as mgo, cao or cr2o3: magnesite bricks and shapes
69021020Containing by weight, singly or together, more than 50% of the elements mg, ca or cr, expressed as mgo, cao or cr2o3: chrome magnesite bricks
69021030Containing by weight, singly or together, more than 50% of the elements mg, ca or cr, expressed as mgo, cao or cr2o3: magnesite chrome bricks and shapes
69021040Containing by weight, singly or together, more than 50% of the elements mg, ca or cr, expressed as mgo, cao or cr2o3: magnesia carbon bricks and shapes
69021050Containing by weight, singly or together, more than 50% of the elements mg, ca or cr, expressed as mgo, cao or cr2o3: direct bonded basic bricks and shapes
69021090Containing by weight, singly or together, more than 50% of the elements mg, ca or cr, expressed as mgo, cao or cr2o3: other
69022010Containing by weight more than 50% of alumina (al2o3), of silica (sio2) or of a mixture or compound of these products: silica bricks and shapes
69022020Containing by weight more than 50% of alumina (al2o3), of silica (sio2) or of a mixture or compound of these products: high alumina bricks and shapes
69022030Containing by weight more than 50% of alumina (al2o3), of silica (sio2) or of a mixture or compound of these products: alumina carbon bricks and shapes
69022040Containing by weight more than 50% of alumina (al2o3), of silica (sio2) or of a mixture or compound of these products: silicon carbide bricks and shapes
69022050Containing by weight more than 50% of alumina (al2o3), of silica (sio2) or of a mixture or compound of these products: mullite bricks
69022090Containing by weight more than 50% of alumina (al2o3), of silica (sio2) or of a mixture or compound of these products: other
69029010Other: fire clay bricks and shapes
69029020Other: graphite bricks and shapes
69029030Other: vermiculite insulation bricks
69029040Other: clay graphite stopper heads
69029090Other: other


GST rate guide for this chapter

Earthen pots and clay lamps are exempt, while building bricks and roofing tiles are taxed at 12% (or 6% without input tax credit under the special scheme). Ceramic tiles and sanitaryware are taxed at 18%, and ceramic tableware and kitchenware at 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.