New GST Rate on Tiles: Floor and Wall Types
- The GST on tiles is generally 18% in India for commonly used ceramic, vitrified, and porcelain floor and wall tiles.
- The tiles GST rate depends on the type and HSN classification. Most decorative and construction-use tiles fall under the 18% GST slab.
- Roofing tiles may have a different GST rate based on their classification under HSN provisions. Businesses should verify the applicable HSN code before invoicing.
- GST is charged on the taxable value of tiles. If delivery or installation charges are included in the same supply, GST may apply as per the applicable supply classification.
- Businesses can claim Input Tax Credit on GST paid for tiles used for taxable business activities, subject to applicable GST rules and conditions.
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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New GST Rate on Tiles in India
The revised GST rates applicable from 22 Sep 2025 continue to keep most tiles under the 18% GST slab. Below are the applicable GST rates for different types of tiles.
New GST Rates by Tile Type
| Type of Tile | HSN Code | New GST Rate (After 22 Sep 2025) | Old GST Rate (Before 22 Sep 2025) |
|---|---|---|---|
| Ceramic floor tiles | 6907 | 18% | 18% |
| Glazed ceramic wall tiles | 6907 | 18% | 18% |
| Vitrified tiles | 6907 | 18% | 18% |
| Polished vitrified tiles | 6907 | 18% | 18% |
| Porcelain tiles | 6907 | 18% | 18% |
| Mosaic tiles | 6907 | 18% | 18% |
| Roofing tiles | 6905 | 5% (where applicable) | 5% (where applicable) |
Type of Tile
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Type of Tile
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Type of Tile
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Type of Tile
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Type of Tile
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Type of Tile
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Type of Tile
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Note : No major GST rate change has been introduced for these tile categories after 22 Sep 2025.
GST on Tiles in India
Tiles are classified under Chapter 69 of the HSN (Harmonized System of Nomenclature) and are treated as finished goods. The tiles gst rate is generally 18% for commonly used ceramic, vitrified, and porcelain tiles. However, the applicable rate may vary based on the specific product classification.
Businesses should verify the correct tiles hsn code and gst rate before invoicing to ensure accurate GST compliance.
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GST on Ceramic Tiles
The gst on ceramic tiles is generally 18%, whether they are glazed or unglazed and whether they are used for floors or walls.
- Ceramic floor and wall tiles are generally classified under HSN 6907.
- They are commonly used in both residential and commercial properties.
- GST is generally charged at 18% on the taxable value of the tiles.
GST on Floor Tiles
If you’re buying floor tiles for home or office use, the floor tiles gst rate is generally 18%. This includes:
- Polished tiles
- Marble-finish ceramic tiles
- Anti-skid bathroom tiles
Where tiles are supplied along with installation, the GST treatment depends on the nature of the contract. A supply-and-installation contract involving fixing tiles to immovable property may qualify as a works contract service, which generally attracts 18% GST.
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GST on Tile Installation
Tile installation involving both the supply of tiles and their fixing to immovable property may qualify as a works contract, which is treated as a supply of service under GST. Such works contract services generally attract 18% GST under Heading 9954, subject to any specific exemption or concessional provision.
If installation is billed separately as a labour service, the applicable GST treatment depends on the nature of the work. Certain pure-labour contracts relating to specified residential construction may qualify for exemption, while other installation services generally attract GST at the applicable service rate.
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.
