---
title: "6902 HSN Code | HSN Code for Refractory bricks & tiles in India"
description: "Know more about 6902 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 6902 covering Refractory bricks & tiles."
canonical: "https://busy.in/hsn/sub-chapter-6902/"
---

# HSN Sub-chapter 6902: Refractory bricks & tiles

Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths

Part of [Chapter 69: Ceramic Products](https://busy.in/hsn/chapter-69/).

- Current GST rate: 12%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 69021010 | [Ceramic Tableware – Coffee & Tea Sets](https://busy.in/hsn/hsn-69021010/) |
| 69021020 | [Ceramic Tableware – Other Types](https://busy.in/hsn/hsn-69021020/) |
| 69021030 | [Ceramic Tableware – Decorative Items](https://busy.in/hsn/hsn-69021030/) |
| 69021040 | [Ceramic Tableware – Porcelain](https://busy.in/hsn/hsn-69021040/) |
| 69021050 | [Ceramic Tableware – Earthenware](https://busy.in/hsn/hsn-69021050/) |
| 69021090 | [Other Ceramic Tableware](https://busy.in/hsn/hsn-69021090/) |
| 69022010 | [Ceramic Kitchenware – Coffee & Tea Sets](https://busy.in/hsn/hsn-69022010/) |
| 69022020 | [Other Ceramic Kitchenware](https://busy.in/hsn/hsn-69022020/) |
| 69022030 | [Ceramic Kitchenware – Decorative Pieces](https://busy.in/hsn/hsn-69022030/) |
| 69022040 | [Ceramic Kitchenware – Porcelain](https://busy.in/hsn/hsn-69022040/) |
| 69022050 | [Ceramic Kitchenware – Earthenware](https://busy.in/hsn/hsn-69022050/) |
| 69022090 | [Other Ceramic Kitchenware](https://busy.in/hsn/hsn-69022090/) |
| 69029010 | [Ceramic Sanitary Products](https://busy.in/hsn/hsn-69029010/) |
| 69029020 | [Refractory Graphite Bricks & Shapes](https://busy.in/hsn/hsn-69029020/) |
| 69029030 | [Vermiculite Insulation Bricks](https://busy.in/hsn/hsn-69029030/) |
| 69029040 | [Clay Graphite Stopper Heads](https://busy.in/hsn/hsn-69029040/) |
| 69029090 | [Other Refractory Ceramic Constructional Goods](https://busy.in/hsn/hsn-69029090/) |

## Frequently asked questions

### What products are classified under HSN 6902

It includes Refractory bricks & tiles

### How are warranty replacements of Refractory bricks & tiles handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### How do I bill a kit or combo that includes Refractory bricks & tiles?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### How should I document Refractory bricks & tiles sent for job work?

Use a delivery challan for sending Refractory bricks & tiles to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### What are the e‑way bill and e‑invoice points while moving Refractory bricks & tiles?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### What should my invoice and records include for Refractory bricks & tiles?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

## India's trade performance: HSN Sub-Chapter 6902 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹1,956 Cr (+1.13% YoY) — 0.0528% of India's total exports
- Imports: ₹2,764 Cr (+8.74% YoY) — 0.0453% of India's total imports
- Trade balance: −₹808 Cr (Deficit); surplus rank #933 of 1233 sub-chapters
- Share of Chapter 69: 8.49% of its exports; import side 33.88%
- Rank within Chapter 69: #2 of 13 by export value; import-side #1

### Key metrics

- Export CAGR: 5.86% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #274 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +33.65% in FY 2022-23
- Contribution to Ch. 69: 8.49% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 6902

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 Ch. 69 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 69 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,390.09 | 0.0606% | — | 12.48% | 1,292.15 | 0.0360% | — | 30.87% | +97.94 | #233 |
| FY 2019-20 | 1,483.10 | 0.0671% | +6.69% | 10.93% | 1,458.41 | 0.0435% | +12.87% | 33.98% | +24.69 | #222 |
| FY 2020-21 | 1,374.41 | 0.0639% | −7.33% | 8.74% | 1,090.11 | 0.0374% | −25.25% | 27.28% | +284.30 | #245 |
| FY 2021-22 | 1,328.74 | 0.0423% | −3.32% | 7.81% | 1,276.93 | 0.0279% | +17.14% | 24.64% | +51.81 | #311 |
| FY 2022-23 | 1,775.89 | 0.0490% | +33.65% | 8.59% | 2,441.54 | 0.0425% | +91.20% | 32.57% | −665.65 | #268 |
| FY 2023-24 | 1,934.26 | 0.0535% | +8.92% | 7.66% | 2,541.68 | 0.0453% | +4.10% | 31.76% | −607.42 | #257 |
| FY 2024-25 | 1,956.03 | 0.0528% | +1.13% | 8.49% | 2,763.72 | 0.0453% | +8.74% | 33.88% | −807.69 | #274 |

- CAGR (7-year): exports 5.86%/yr, imports 13.51%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 6902 export-import analysis

### Consistent export growth: 5.86% CAGR over 7 years

India's exports under HSN Sub-Chapter 6902 have grown at a compound annual rate of 5.86% over 7 fiscal years, rising from ₹1,390.09 Crore in FY 2018-19 to ₹1,956.03 Crore in FY 2024-25.

### HSN Sub-Chapter 6902 ranked #274 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 6902 ranks #274 out of 1233 sub-chapters by total export value. Within Chapter 69, it ranks #2 of 13. By trade surplus, it ranks #933 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 6902 exports

The strongest single-year export movement for HSN Sub-Chapter 6902 was recorded in FY 2022-23, when exports surged by 33.65% over the prior year.

### India records a trade deficit of ₹807.69 Crore in HSN Sub-Chapter 6902 goods

In FY 2024-25, India's imports of ₹2,763.72 Cr exceeded exports of ₹1,956.03 Cr, resulting in a trade deficit of ₹807.69 Crore — ranking #933 of 1233 by surplus magnitude.

### Import growth of 13.51% CAGR signals rising demand for Refractory bricks & tiles

India's imports under HSN Sub-Chapter 6902 have grown at 13.51% CAGR, reaching ₹2,763.72 Crore in FY 2024-25.

### HSN Sub-Chapter 6902 contributes 8.49% of Chapter 69 exports — ranked #2

Among the 13 sub-chapters under Chapter 69, HSN Sub-Chapter 6902 ranks #2 by export value — accounting for 8.49% of the chapter's total exports in FY 2024-25. On the import side, it holds 33.88% share (rank #1).

## Related Sub-Chapters in Chapter 69

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 6907: Unglazed ceramic tiles & mosaics](https://busy.in/hsn/sub-chapter-6907/) | ₹18,054 Cr |
| #2 | HSN Sub-Chapter 6902: Refractory bricks & tiles (this hsn sub-chapter) | ₹1,956 Cr |
| #3 | [HSN Sub-Chapter 6910: Ceramic sanitary ware](https://busy.in/hsn/sub-chapter-6910/) | ₹1,389 Cr |
| #4 | [HSN Sub-Chapter 6903: Refractory Ceramic Goods](https://busy.in/hsn/sub-chapter-6903/) | ₹916 Cr |
| #5 | [HSN Sub-Chapter 6912: Ceramic household items](https://busy.in/hsn/sub-chapter-6912/) | ₹297 Cr |
| #6 | [HSN Sub-Chapter 6911: Tableware, Kitchenware & Porcelain](https://busy.in/hsn/sub-chapter-6911/) | ₹168 Cr |
| #7 | [HSN Sub-Chapter 6914: Other ceramic articles](https://busy.in/hsn/sub-chapter-6914/) | ₹134 Cr |
| #8 | [HSN Sub-Chapter 6904: Processed staple fibres](https://busy.in/hsn/sub-chapter-6904/) | ₹54 Cr |
| #9 | [HSN Sub-Chapter 6909: Ceramic Wares For Technical Uses](https://busy.in/hsn/sub-chapter-6909/) | ₹36 Cr |
| #10 | [HSN Sub-Chapter 6901: Bricks, Blocks, Siliceous Earths Tiles](https://busy.in/hsn/sub-chapter-6901/) | ₹11 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 6901 | [Bricks, Blocks, Siliceous Earths Tiles](https://busy.in/hsn/sub-chapter-6901/) |
| 6903 | [Refractory Ceramic Goods](https://busy.in/hsn/sub-chapter-6903/) |
| 6904 | [Processed staple fibres](https://busy.in/hsn/sub-chapter-6904/) |
| 6905 | [Ceramic roofing & chimney goods](https://busy.in/hsn/sub-chapter-6905/) |
| 6906 | [Ceramic pipes & fittings](https://busy.in/hsn/sub-chapter-6906/) |
| 6907 | [Unglazed ceramic tiles & mosaics](https://busy.in/hsn/sub-chapter-6907/) |
| 6909 | [Ceramic Wares For Technical Uses](https://busy.in/hsn/sub-chapter-6909/) |
| 6910 | [Ceramic sanitary ware](https://busy.in/hsn/sub-chapter-6910/) |
| 6911 | [Tableware, Kitchenware & Porcelain](https://busy.in/hsn/sub-chapter-6911/) |
| 6912 | [Ceramic household items](https://busy.in/hsn/sub-chapter-6912/) |
| 6913 | [Ornamental ceramic articles](https://busy.in/hsn/sub-chapter-6913/) |
| 6914 | [Other ceramic articles](https://busy.in/hsn/sub-chapter-6914/) |