---
title: "6903 HSN Code | HSN Code for Refractory Ceramic Goods in India"
description: "Know more about 6903 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 6903 covering Refractory Ceramic Goods."
canonical: "https://busy.in/hsn/sub-chapter-6903/"
---

# HSN Sub-chapter 6903: Refractory Ceramic Goods

Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and sliding gates), other than those of siliceous fossil meals or of 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 |
| --- | --- |
| 69031000 | [Free Carbon Ceramic Refractory Goods](https://busy.in/hsn/hsn-69031000/) |
| 69031010 | [Vitrified Unglazed Ceramic Tiles (< 7cm Side)](https://busy.in/hsn/hsn-69031010/) |
| 69031090 | [Other Unglazed Ceramic Tiles (< 7cm Side)](https://busy.in/hsn/hsn-69031090/) |
| 69032010 | [Alumina or Alumina-Silica Refractory Ceramic Goods](https://busy.in/hsn/hsn-69032010/) |
| 69032090 | [Other Refractory Ceramic Goods](https://busy.in/hsn/hsn-69032090/) |
| 69039010 | [Other Refractory Ceramic Goods](https://busy.in/hsn/hsn-69039010/) |
| 69039020 | [Refractory Ceramic Constructional Goods](https://busy.in/hsn/hsn-69039020/) |
| 69039030 | [Additional Ceramic Refractory Articles](https://busy.in/hsn/hsn-69039030/) |
| 69039040 | [Specialized Refractory Ceramic Components](https://busy.in/hsn/hsn-69039040/) |
| 69039090 | [Miscellaneous Refractory Ceramic Goods](https://busy.in/hsn/hsn-69039090/) |

## Frequently asked questions

### What products are classified under HSN 6903

It includes Refractory Ceramic Goods

### Can I claim ITC on inputs and services used for Refractory Ceramic Goods?

If your outward supply of Refractory Ceramic Goods is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### What should my invoice and records include for Refractory Ceramic Goods?

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.

### If I repair and return Refractory Ceramic Goods, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### Do spares or accessories of Refractory Ceramic Goods follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### Does packaging or branding change how GST applies to Refractory Ceramic Goods?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Refractory Ceramic Goods is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

## India's trade performance: HSN Sub-Chapter 6903 (FY 2024-25)

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

- Exports: ₹916 Cr (+4.28% YoY) — 0.0247% of India's total exports
- Imports: ₹668 Cr (−8.37% YoY) — 0.0110% of India's total imports
- Trade balance: ₹248 Cr (Surplus); surplus rank #312 of 1233 sub-chapters
- Share of Chapter 69: 3.98% of its exports; import side 8.20%
- Rank within Chapter 69: #4 of 13 by export value; import-side #3

### Key metrics

- Export CAGR: 7.64% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #403 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +32.97% in FY 2021-22
- Contribution to Ch. 69: 3.98% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 6903

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 | 588.90 | 0.0257% | — | 5.29% | 477.72 | 0.0133% | — | 11.41% | +111.18 | #392 |
| FY 2019-20 | 566.86 | 0.0257% | −3.74% | 4.18% | 464.45 | 0.0138% | −2.78% | 10.82% | +102.41 | #383 |
| FY 2020-21 | 735.36 | 0.0342% | +29.73% | 4.68% | 416.56 | 0.0143% | −10.31% | 10.43% | +318.80 | #360 |
| FY 2021-22 | 977.84 | 0.0312% | +32.97% | 5.75% | 599.94 | 0.0131% | +44.02% | 11.57% | +377.90 | #365 |
| FY 2022-23 | 969.47 | 0.0268% | −0.86% | 4.69% | 630.80 | 0.0110% | +5.14% | 8.41% | +338.67 | #383 |
| FY 2023-24 | 878.37 | 0.0243% | −9.40% | 3.48% | 729.51 | 0.0130% | +15.65% | 9.12% | +148.86 | #398 |
| FY 2024-25 | 916.00 | 0.0247% | +4.28% | 3.98% | 668.45 | 0.0110% | −8.37% | 8.20% | +247.55 | #403 |

- CAGR (7-year): exports 7.64%/yr, imports 5.76%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 6903 export-import analysis

### Consistent export growth: 7.64% CAGR over 7 years

India's exports under HSN Sub-Chapter 6903 have grown at a compound annual rate of 7.64% over 7 fiscal years, rising from ₹588.90 Crore in FY 2018-19 to ₹916.00 Crore in FY 2024-25.

### HSN Sub-Chapter 6903 ranked #403 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 6903 ranks #403 out of 1233 sub-chapters by total export value. Within Chapter 69, it ranks #4 of 13. By trade surplus, it ranks #312 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 6903 exports

The strongest single-year export movement for HSN Sub-Chapter 6903 was recorded in FY 2021-22, when exports surged by 32.97% over the prior year.

### India maintains a trade surplus of ₹247.55 Crore in HSN Sub-Chapter 6903 goods

In FY 2024-25, India's exports of ₹916.00 Cr exceeded imports of ₹668.45 Cr, resulting in a trade surplus of ₹247.55 Crore — ranking #312 of 1233 by surplus magnitude.

### Import growth of 5.76% CAGR signals stable import dependency for Refractory Ceramic Goods

India's imports under HSN Sub-Chapter 6903 have grown at 5.76% CAGR, reaching ₹668.45 Crore in FY 2024-25.

### HSN Sub-Chapter 6903 contributes 3.98% of Chapter 69 exports — ranked #4

Among the 13 sub-chapters under Chapter 69, HSN Sub-Chapter 6903 ranks #4 by export value — accounting for 3.98% of the chapter's total exports in FY 2024-25. On the import side, it holds 8.20% share (rank #3).

## 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](https://busy.in/hsn/sub-chapter-6902/) | ₹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 (this hsn sub-chapter) | ₹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/) |
| 6902 | [Refractory bricks & tiles](https://busy.in/hsn/sub-chapter-6902/) |
| 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/) |