---
title: "8706 HSN Code | HSN Code for Ceramic bricks & tiles in India"
description: "Know more about 8706 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8706 covering Ceramic bricks & tiles."
canonical: "https://busy.in/hsn/sub-chapter-8706/"
---

# HSN Sub-chapter 8706: Ceramic bricks & tiles

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

Part of [Chapter 87: Vehicles Other Than Tramway/Railway Rolling Stock](https://busy.in/hsn/chapter-87/).

- Current GST rate: 5%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 87060011 | [Chassis (Tractors ≤1,800cc)](https://busy.in/hsn/hsn-87060011/) |
| 87060019 | [Chassis (Other tractors)](https://busy.in/hsn/hsn-87060019/) |
| 87060021 | [Chassis (Vehicles ≤13 persons)](https://busy.in/hsn/hsn-87060021/) |
| 87060029 | [Chassis (Other vehicles under 8702)](https://busy.in/hsn/hsn-87060029/) |
| 87060031 | [Chassis (Three-wheeled vehicles)](https://busy.in/hsn/hsn-87060031/) |
| 87060039 | [Chassis (Other vehicles)](https://busy.in/hsn/hsn-87060039/) |
| 87060041 | [Chassis (Three-wheeled motor vehicle)](https://busy.in/hsn/hsn-87060041/) |
| 87060042 | [Chassis (Non-petrol vehicles)](https://busy.in/hsn/hsn-87060042/) |
| 87060043 | [Chassis (Dumpers)](https://busy.in/hsn/hsn-87060043/) |
| 87060049 | [Chassis (Other)](https://busy.in/hsn/hsn-87060049/) |
| 87060050 | [Chassis (Vehicles under 8705)](https://busy.in/hsn/hsn-87060050/) |

## Frequently asked questions

### What products are classified under HSN 8706

It includes Ceramic bricks & tiles

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

Use a delivery challan for sending Ceramic 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.

### How are warranty replacements of Ceramic 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.

### Can I claim ITC on inputs and services used for Ceramic bricks & tiles?

If your outward supply of Ceramic bricks & tiles 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.

### How do I bill a kit or combo that includes Ceramic 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.

### Do spares or accessories of Ceramic bricks & tiles 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.

## India's trade performance: HSN Sub-Chapter 8706 (FY 2024-25)

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

- Exports: ₹2,386 Cr (+16.91% YoY) — 0.0644% of India's total exports
- Imports: ₹441 Cr (+109.87% YoY) — 0.0072% of India's total imports
- Trade balance: ₹1,945 Cr (Surplus); surplus rank #134 of 1233 sub-chapters
- Share of Chapter 87: 1.25% of its exports; import side 0.63%
- Rank within Chapter 87: #7 of 16 by export value; import-side #9

### Key metrics

- Export CAGR: -3.98% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #239 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +66.72% in FY 2021-22
- Contribution to Ch. 87: 1.25% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8706

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. 87 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 87 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3,044.78 | 0.1326% | — | 2.41% | 99.86 | 0.0028% | — | 0.23% | +2,944.92 | #141 |
| FY 2019-20 | 2,429.71 | 0.1100% | −20.20% | 2.05% | 247.15 | 0.0074% | +147.50% | 0.67% | +2,182.56 | #159 |
| FY 2020-21 | 1,181.47 | 0.0549% | −51.37% | 1.17% | 162.29 | 0.0056% | −34.34% | 0.48% | +1,019.18 | #271 |
| FY 2021-22 | 1,969.79 | 0.0628% | +66.72% | 1.34% | 141.18 | 0.0031% | −13.01% | 0.30% | +1,828.61 | #231 |
| FY 2022-23 | 2,349.92 | 0.0649% | +19.30% | 1.38% | 268.19 | 0.0047% | +89.96% | 0.46% | +2,081.73 | #221 |
| FY 2023-24 | 2,041.07 | 0.0564% | −13.14% | 1.18% | 210.25 | 0.0037% | −21.60% | 0.33% | +1,830.82 | #247 |
| FY 2024-25 | 2,386.27 | 0.0644% | +16.91% | 1.25% | 441.25 | 0.0072% | +109.87% | 0.63% | +1,945.02 | #239 |

- CAGR (7-year): exports -3.98%/yr, imports 28.10%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 8706 export-import analysis

### Export decline: -3.98% CAGR over 7 years

India's exports under HSN Sub-Chapter 8706 have declined at a compound annual rate of -3.98% over 7 fiscal years, falling from ₹3,044.78 Crore in FY 2018-19 to ₹2,386.27 Crore in FY 2024-25.

### HSN Sub-Chapter 8706 ranked #239 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8706 ranks #239 out of 1233 sub-chapters by total export value. Within Chapter 87, it ranks #7 of 16. By trade surplus, it ranks #134 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8706 exports

The strongest single-year export movement for HSN Sub-Chapter 8706 was recorded in FY 2021-22, when exports surged by 66.72% over the prior year.

### India maintains a trade surplus of ₹1,945.02 Crore in HSN Sub-Chapter 8706 goods

In FY 2024-25, India's exports of ₹2,386.27 Cr exceeded imports of ₹441.25 Cr, resulting in a trade surplus of ₹1,945.02 Crore — ranking #134 of 1233 by surplus magnitude.

### Import growth of 28.10% CAGR signals rising demand for Ceramic bricks & tiles

India's imports under HSN Sub-Chapter 8706 have grown at 28.10% CAGR, reaching ₹441.25 Crore in FY 2024-25.

### HSN Sub-Chapter 8706 contributes 1.25% of Chapter 87 exports — ranked #7

Among the 16 sub-chapters under Chapter 87, HSN Sub-Chapter 8706 ranks #7 by export value — accounting for 1.25% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.63% share (rank #9).

## Related Sub-Chapters in Chapter 87

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8708: Parts & Accessories For Motor Vehicles](https://busy.in/hsn/sub-chapter-8708/) | ₹63,496 Cr |
| #2 | [HSN Sub-Chapter 8703: Passenger motor vehicles](https://busy.in/hsn/sub-chapter-8703/) | ₹61,234 Cr |
| #3 | [HSN Sub-Chapter 8711: Motorcycles & mopeds](https://busy.in/hsn/sub-chapter-8711/) | ₹27,132 Cr |
| #4 | [HSN Sub-Chapter 8704: Motor vehicles for goods transport](https://busy.in/hsn/sub-chapter-8704/) | ₹12,917 Cr |
| #5 | [HSN Sub-Chapter 8701: Tractors (excluding heading 8709)](https://busy.in/hsn/sub-chapter-8701/) | ₹9,730 Cr |
| #6 | [HSN Sub-Chapter 8714: Parts & Accessories Of Motorcycles](https://busy.in/hsn/sub-chapter-8714/) | ₹9,586 Cr |
| #7 | HSN Sub-Chapter 8706: Ceramic bricks & tiles (this hsn sub-chapter) | ₹2,386 Cr |
| #8 | [HSN Sub-Chapter 8716: Trailers & non-propelled vehicles](https://busy.in/hsn/sub-chapter-8716/) | ₹1,702 Cr |
| #9 | [HSN Sub-Chapter 8702: Motor Vehicles Transport 10+ Persons](https://busy.in/hsn/sub-chapter-8702/) | ₹1,517 Cr |
| #10 | [HSN Sub-Chapter 8712: Non-motorized bicycles](https://busy.in/hsn/sub-chapter-8712/) | ₹599 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8701 | [Tractors (excluding heading 8709)](https://busy.in/hsn/sub-chapter-8701/) |
| 8702 | [Motor Vehicles Transport 10+ Persons](https://busy.in/hsn/sub-chapter-8702/) |
| 8703 | [Passenger motor vehicles](https://busy.in/hsn/sub-chapter-8703/) |
| 8704 | [Motor vehicles for goods transport](https://busy.in/hsn/sub-chapter-8704/) |
| 8705 | [Special purpose motor vehicles](https://busy.in/hsn/sub-chapter-8705/) |
| 8707 | [Motor vehicle bodies](https://busy.in/hsn/sub-chapter-8707/) |
| 8708 | [Parts & Accessories For Motor Vehicles](https://busy.in/hsn/sub-chapter-8708/) |
| 8709 | [Works Trucks, Self-Propelled, Parts](https://busy.in/hsn/sub-chapter-8709/) |
| 8710 | [Armoured fighting vehicles](https://busy.in/hsn/sub-chapter-8710/) |
| 8711 | [Motorcycles & mopeds](https://busy.in/hsn/sub-chapter-8711/) |
| 8712 | [Non-motorized bicycles](https://busy.in/hsn/sub-chapter-8712/) |
| 8713 | [Disabled person transport](https://busy.in/hsn/sub-chapter-8713/) |
| 8714 | [Parts & Accessories Of Motorcycles](https://busy.in/hsn/sub-chapter-8714/) |
| 8715 | [Baby carriages](https://busy.in/hsn/sub-chapter-8715/) |
| 8716 | [Trailers & non-propelled vehicles](https://busy.in/hsn/sub-chapter-8716/) |