GST Rate on Tiles: Floor and Wall Types
Tiles are widely used in construction and interior design, from homes and offices to commercial and industrial buildings. Whether you’re a buyer, contractor, or retailer, knowing the gst rate on tiles is crucial for pricing, billing, and tax compliance. This blog breaks down the applicable GST rates for different types of tiles — floor tiles, wall tiles, and ceramic tiles.
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GST on Tiles in India
Tiles fall under Chapter 69 of the HSN (Harmonized System of Nomenclature) and are considered finished goods. The tiles GST rate is uniform across most types, regardless of their shape, size, or color.
Currently, the gst rate on tiles is 18% for most categories, with some exceptions.
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GST Rates by Tile Type
| Type of Tile | HSN Code | GST Rate |
|---|---|---|
| Ceramic floor tiles | 6907 | 18% |
| Glazed ceramic wall tiles | 6908 | 18% |
| Vitrified tiles | 6907 | 18% |
| Polished vitrified tiles | 6907 | 18% |
| Porcelain tiles | 6907 | 18% |
| Mosaic tiles | 6907 | 18% |
| Roof tiles | 6905 | 5% (if plain) / 18% (if glazed) |
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GST on Ceramic Tiles
The gst on ceramic tiles is 18%, whether they are glazed or unglazed, floor-mounted or wall-mounted.
- Ceramic tiles are classified under HSN 6907 (unglazed) and 6908 (glazed).
- Used in both residential and commercial settings.
- GST is applied on the total invoice value including delivery or installation if billed together.
GST on Floor Tiles
If you’re buying floor tiles for home or office use, the floor tiles gst rate is also 18%. This includes:
- Polished tiles
- Marble finish tiles
- Anti-skid tiles for bathrooms
If installation services are included in the invoice, then the same GST rate applies to the total amount.
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GST on Tile Installation
Labour and installation charges for tile laying are treated as a composite supply, where tiles are the principal component. Thus, the entire value (tiles + installation) is taxed at 18% GST.
If installation is billed separately by a contractor, then the service part may attract 18% GST under works contract.
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Can You Claim Input Tax Credit (ITC)?
Yes, if you’re a registered business buying tiles for commercial construction or resale, you can claim Input Tax Credit on the GST paid.
However, if the tiles are used for personal home renovation, ITC is not allowed.
I am a chartered accountant with over 14 years of experience. I understand income tax, GST, and balancing financial records. I analyze financial statements and tax codes effectively. However, I also have a passion for writing, which is different from working with numbers. Recently, I started writing articles and blog posts. My goal is to make finance easier for everyday people to understand.
Frequently Asked Questions (FAQs)
- What is the standard GST rate on tiles?The standard GST rate for most tiles is 18%.
- Are ceramic tiles taxed differently?No, ceramic tiles are also taxed at 18%, similar to other types of tiles.
- Does GST apply to installation charges?Yes, if installation is part of the same invoice, the entire value is taxed at 18%.
- Is there a lower GST rate on roof tiles?Plain roof tiles under HSN 6905 may attract 5% GST, while glazed or decorative roof tiles attract 18%.
- Can I claim ITC if I buy tiles for a commercial project?Yes, businesses can claim Input Tax Credit (ITC) on tiles used in commercial or taxable projects.
