The tiles hsn code is 6907 for ceramic, vitrified and porcelain floor and wall tiles, mosaics and finishing pieces, and GST on tiles is 18%. Earthen roofing tiles are an exception at 12% under notification 14/2025-Central Tax (Rate).
Stone, cement, vinyl and wooden flooring each have their own headings, all at 18%. This page explains the water absorption split in 6907, the codes for adhesive and flooring, and a tile dealer's bill. The construction hub is construction materials.
Tiles: codes and GST rates
Item / HSN / GST- Vitrified and porcelain tiles18%Low water absorption
- Ceramic floor and wall tiles18%Wall tiles above 10% absorption 6907 23
- Ceramic mosaic tiles18%Mosaic cubes
- Finishing ceramics, skirting18%Trims
- Earthen or roofing tiles12%Notification 14/2025
- Cement and concrete tiles, paver tiles18%Articles of cement
- Natural stone tiles (granite, marble)18%Worked stone
- Vinyl and PVC floor tiles18%Plastic floor coverings
- Wooden flooring18%Assembled flooring panels
- Tile adhesive and grout18%Some grouts billed under 3824
- Floor cleaner18%Cleaning preparations
Quick facts
HSN heading
6907: ceramic flags, paving, floor and wall tilesGST rate
18% (9% CGST + 9% SGST)Roofing tiles
12% under notification 14/2025Rate before the reform
18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
6908 (an old code no longer in the tariff)
Tiles hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Vitrified tiles, porcelain (water absorption up to 0.5%) | 6907 21 | 18% |
| Ceramic tiles, absorption 0.5% to 10% | 6907 22 | 18% |
| Ceramic wall tiles, absorption above 10% | 6907 23 | 18% |
| Mosaic tiles | 6907 30 | 18% |
| Skirting, trims, finishing pieces | 6907 40 | 18% |
| Earthen roofing tiles | 6905 10 00 | 12% |
| Concrete paver and cement tiles | 6810 | 18% |
| Granite and marble tiles | 6802 | 18% |
| Vinyl, PVC, SPC flooring | 3918 | 18% |
| Wooden and laminate flooring | 4418 | 18% |
| Tile adhesive | 3214 | 18% |
| Tile grout | 3824 or 3214 | 18% |
6907 hsn code: vitrified and ceramic tiles
Heading 6907 was restructured in the tariff, and older codes such as 6908 for glazed tiles were merged into it. The 6 digit lines now split tiles by water absorption: up to 0.5% (vitrified and porcelain) is 6907 21, 0.5% to 10% is 6907 22, and above 10% (typical wall tiles) is 6907 23. All are 18%.
Gst on tiles and roofing tiles
Floor and wall tiles stayed at 18% in the reform. Earthen or roofing tiles under 6905 10 00 are among the few construction materials kept at 12% by notification 14/2025-Central Tax (Rate), along with building bricks. See bricks.
Tile adhesive and floor cleaner hsn code
Tile adhesives sold as ready mixed mastics are 3214, and cement based tile adhesives and grouts are often billed under 3214 or 3824 as prepared mortars. Both are 18%. Floor cleaners are 3402 at 18%; see soap and detergent.
Wooden flooring and floor mats
Tile showrooms usually stock other flooring too, and each type has its own code. Assembled wooden and laminate flooring panels are 4418 at 18%. Vinyl and PVC floor coverings are 3918 at 18%. Floor mats depend on material: coir mats are 5705 at 5%, rubber mats 4016 at 18%, and PVC mats 3918 or 3926 at 18%.
Tile dealer's invoice
Tile showroom bill: Vitrified tiles 600 x 600 mm, HSN 6907 21, 120 boxes, Rs 96,000. Tile adhesive 20 kg, HSN 3214, 40 bags, Rs 16,000. Taxable value Rs 1,12,000. CGST 9% Rs 10,080. SGST 9% Rs 10,080. Total Rs 1,32,160.
A contractor who supplies and fixes tiles makes a works contract under SAC 9954 at 18%. Granite and marble are on the granite page.
Tile codes here describe the general structure of heading 6907 and the 12% notification for roofing tiles. Product specifications decide the line, so check the GST portal entry and ask a GST practitioner or chartered accountant about mixed flooring contracts.
Frequently asked questions
Which GST rate applies to tiles?
Ceramic, vitrified and porcelain tiles under 6907 are 18%. Earthen roofing tiles are 12%.
What is the 6907 hsn code?
6907 covers ceramic flags, paving, floor and wall tiles and mosaics, at 18%.
What is the vitrified tiles hsn code?
Vitrified tiles with water absorption up to 0.5% are 6907 21, at 18%.
What is the tile adhesive hsn code?
Tile adhesive is usually 3214, at 18%.
What is the wooden flooring hsn code?
Wooden flooring panels are 4418, at 18%.