The crockery hsn code is 6911 for tableware and kitchenware of porcelain or bone china and 6912 for other ceramic tableware such as stoneware and earthenware, and GST on ceramic crockery is 5% after the reform. Earthen pots and clay lamps are nil.
Glassware, including opal glass dinner sets, is 7013 at 18%, and melamine and plastic tableware is 3924 at 18%. This page explains each material, a crockery shop's bill and the stray searches for plates that are not tableware at all. Metal kitchenware is on the utensils page.
Crockery and kitchenware: codes and GST rates
Item / HSN / GST- Porcelain and bone china dinner sets5%Tableware of porcelain or china
- Ceramic plates, bowls, mugs (stoneware)5%Other ceramics
- Earthen pots and clay lampsNilNil list
- Glass tumblers, bowls, glassware18%Glassware
- Opal glass dinner sets18%Glass tableware
- Melamine and plastic tableware18%Household articles of plastic
- Steel plates and utensils5%Steel household articles
- Name plates of metal18%Not crockery
- Base plates and shuttering plates18%Construction items
Quick facts
HSN headings
6911 porcelain, 6912 other ceramicsGST rate
5% (2.5% CGST + 2.5% SGST)Rate before the reform
12% for ceramic tablewareGlass and plastic
18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveEarthen pots
Nil
Crockery hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Bone china dinner set | 6911 10 | 5% |
| Porcelain cups, plates, bowls | 6911 10 | 5% |
| Stoneware and ceramic mugs | 6912 | 5% |
| Earthenware and terracotta tableware | 6912 | 5% |
| Earthen pots, diyas | 6912 00 40 | Nil |
| Glass tumblers, glass bowls | 7013 | 18% |
| Opal glass dinner set | 7013 | 18% |
| Melamine dinner set | 3924 | 18% |
| Plastic plates and bowls | 3924 | 18% |
| Steel plates | 7323 | 5% |
6911 and 6912 hsn code gst rate
Schedule I lists tableware, kitchenware, other household articles and toilet articles of porcelain or china (6911) and of other ceramics (6912) at 5%. Before the reform these were 12%. A ceramic coffee mug, a stoneware bowl and a bone china dinner set all pay 5% now.
7013 hsn code gst rate
Glassware for table, kitchen, toilet, office and indoor decoration is 7013 at 18%. Opal glass and tempered glass dinner sets are glassware under 7013, not ceramics, so they stay at 18%. See glass.
Dinner set hsn code and mixed sets
A dinner set made entirely of porcelain or ceramic is 5%. Mixing ceramic plates and glass bowls in one priced set risks the whole set being taxed at 18%. Sellers who want the ceramic items at 5% should list and price items separately.
Crockery shop invoice
Crockery shop bill: Bone china dinner set 32 pieces, HSN 6911 10, 1 set, Rs 8,500, GST 5% Rs 425. Glass tumblers set of 6, HSN 7013, 2 sets, Rs 1,200, GST 18% Rs 216. Total Rs 10,341.
Within the state each tax amount splits evenly into CGST and SGST. Gift packing of crockery is covered on the gift items page.
Crockery gst rate for hotels and caterers
Hotels, restaurants and caterers buy crockery in bulk. A restaurant charging 5% without credit cannot claim the GST on crockery. A hotel restaurant in a specified premises charging 18% can. Caterers on the 5% option cannot. Breakage replacements are ordinary purchases at the same rates. Banquet halls and caterers that hire out crockery for events supply a rental service, which is taxed separately from the sale of crockery; renting goods without an operator generally takes the rate of the goods themselves.
Plates that are not crockery
Searches for "plate hsn code" often mean something else. Name plates of base metal are 8310, shuttering and base plates for construction are 7308 or 7326, and MS plates are 7208. All are 18%. See MS plates.
Tableware sellers can use this page as a starting point only. Material decides the rate, so check each product against the GST portal entry and ask a GST practitioner or chartered accountant about mixed material sets.
Frequently asked questions
What GST rate applies to crockery?
Ceramic and porcelain crockery under 6911 and 6912 is 5%. Glassware and plastic tableware are 18%.
What is the 6912 hsn code?
6912 covers ceramic tableware and kitchenware other than porcelain, at 5%.
What is the 7013 hsn code gst rate?
Glassware under 7013 is 18%.
What is the dinner set hsn code?
Porcelain dinner sets are 6911 at 5%. Glass and melamine sets are 18%.
Are earthen pots taxed?
Earthen pots and clay lamps are nil rated.