Description of Goods
Roofing tiles without ITC (w.e.f 1-04-2022)
Chapter
69 - Ceramic products
Sub Chapter
6905 - Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods
CGST
3%
SGST
3%
IGST
6%
CESS
0%
6% without input tax credit continues after 22 Sep 2025; 12% with input tax credit. Source: Notification 02/2022-Central Tax (Rate), as amended by Notification 10/2022-Central Tax (Rate); Notification 14/2025-Central Tax (Rate).