--- title: "HSN Code for Refractory Ceramic Constructional Goods | HSN 69039020 GST Rate" description: "Find HSN and GST Rates for 69039020 related to Refractory Ceramic Constructional Goods with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-69039020/" --- # HSN Code 69039020: Refractory Ceramic Constructional Goods - [Section 13: Guide to HSN Section 13](https://busy.in/hsn/section-13/) - [Chapter 69: Ceramic Products](https://busy.in/hsn/chapter-69/) - [Sub-chapter 6903: Refractory Ceramic Goods](https://busy.in/hsn/sub-chapter-6903/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Basalt tiles | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 69039020 ? It includes Miscellaneous Refractory Ceramic Goods ### Can we claim ITC on inputs used to trade Refractory Ceramic Constructional Goods? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Refractory Ceramic Constructional Goods? Under HSN 69039020, Refractory Ceramic Constructional Goods attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Refractory Ceramic Constructional Goods is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Refractory Ceramic Constructional Goods; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Refractory Ceramic Constructional Goods? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Does packaging or labelling change the GST for Refractory Ceramic Constructional Goods? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ## India's trade performance: HSN Code 69039020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+21.43% YoY) — 0.0000% of India's total exports - Imports: ₹5 Cr (−35.26% YoY) — 0.0001% of India's total imports - Trade balance: −₹5 Cr (Deficit); surplus rank #8649 of 12657 HSN codes - Share of Sub-Chapter 6903: 0.02% of its exports; import side 0.82% - Rank within Sub-Chapter 6903: #8 of 10 by export value; import-side #7 ### Key metrics - Export CAGR: 18.96% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9502 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +583.33% in FY 2019-20 - Contribution to Sub-Ch. 6903: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 69039020 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 6903 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6903 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.01% | 1.58 | 0.0000% | — | 0.33% | −1.52 | #9428 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +583.33% | 0.07% | 3.75 | 0.0001% | +137.34% | 0.81% | −3.34 | #8353 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +2.44% | 0.06% | 1.53 | 0.0001% | −59.20% | 0.37% | −1.11 | #8359 | | FY 2021-22 | 1.46 | 0.0000% | +247.62% | 0.15% | 1.29 | 0.0000% | −15.69% | 0.22% | +0.17 | #7646 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −60.96% | 0.06% | 1.21 | 0.0000% | −6.20% | 0.19% | −0.64 | #8576 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −75.44% | 0.02% | 8.48 | 0.0002% | +600.83% | 1.16% | −8.34 | #9628 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +21.43% | 0.02% | 5.49 | 0.0001% | −35.26% | 0.82% | −5.32 | #9502 | - CAGR (7-year): exports 18.96%/yr, imports 23.07%/yr (consistently Deficit) ## Key trade insights: HSN Code 69039020 export-import analysis ### Consistent export growth: 18.96% CAGR over 7 years India's exports under HSN Code 69039020 have grown at a compound annual rate of 18.96% over 7 fiscal years, rising from ₹0.06 Crore in FY 2018-19 to ₹0.17 Crore in FY 2024-25. ### HSN Code 69039020 ranked #9502 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 69039020 ranks #9502 out of 12657 HSN codes by total export value. Within Sub-Chapter 6903, it ranks #8 of 10. By trade surplus, it ranks #8649 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 69039020 exports The strongest single-year export movement for HSN Code 69039020 was recorded in FY 2019-20, when exports surged by 583.33% over the prior year. ### India records a trade deficit of ₹5.32 Crore in HSN Code 69039020 goods In FY 2024-25, India's imports of ₹5.49 Cr exceeded exports of ₹0.17 Cr, resulting in a trade deficit of ₹5.32 Crore — ranking #8649 of 12657 by surplus magnitude. ### Import growth of 23.07% CAGR signals rising demand for Refractory Ceramic Constructional Goods India's imports under HSN Code 69039020 have grown at 23.07% CAGR, reaching ₹5.49 Crore in FY 2024-25. ### HSN Code 69039020 contributes 0.02% of Sub-Chapter 6903 exports — ranked #8 Among the 10 HSN codes under Sub-Chapter 6903, HSN Code 69039020 ranks #8 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.82% share (rank #7). ## Related HSN Codes in Sub-Chapter 6903 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 69032090: Other Refractory Ceramic Goods](https://busy.in/hsn/hsn-69032090/) | ₹472 Cr | | #2 | [HSN Code 69039090: Miscellaneous Refractory Ceramic Goods](https://busy.in/hsn/hsn-69039090/) | ₹217 Cr | | #3 | [HSN Code 69032010: Alumina or Alumina-Silica Refractory Ceramic Goods](https://busy.in/hsn/hsn-69032010/) | ₹99 Cr | | #4 | [HSN Code 69031000: Free Carbon Ceramic Refractory Goods](https://busy.in/hsn/hsn-69031000/) | ₹62 Cr | | #5 | [HSN Code 69039040: Specialized Refractory Ceramic Components](https://busy.in/hsn/hsn-69039040/) | ₹45 Cr | | #6 | [HSN Code 69039030: Additional Ceramic Refractory Articles](https://busy.in/hsn/hsn-69039030/) | ₹16 Cr | | #7 | [HSN Code 69039010: Other Refractory Ceramic Goods](https://busy.in/hsn/hsn-69039010/) | ₹5 Cr | | #8 | HSN Code 69039020: Refractory Ceramic Constructional Goods (this hsn code) | < ₹1 Crore | | — | [HSN Code 69031010: Vitrified Unglazed Ceramic Tiles (< 7cm Side)](https://busy.in/hsn/hsn-69031010/) | Nil | | — | [HSN Code 69031090: Other Unglazed Ceramic Tiles (< 7cm Side)](https://busy.in/hsn/hsn-69031090/) | Nil |