Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 6904 specifically identifies ceramic flooring blocks, support or filler tiles and the like for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 6904 on all Tax Invoices for ceramic flooring blocks, support or filler tiles and the like
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 6904

"Classifying ceramic flooring blocks, support or filler tiles and the like correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Ceramics category. AasanKhata automatically monitors these shifts for you."