Chapter 69 - Footwear, gaiters and the like; parts of such articles

Notes

This Chapter applies only to ceramic products which have been fired after shaping. Headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901 to 6903.
This Chapter does not cover:
1. products of heading 2844;
2. articles of heading 6804;
3. articles of Chapter 71 (for example, imitation jewellery);
4. cermets of heading 8113;
5. articles of Chapter 82;
6. electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
7. artificial teeth (heading 9021);
8. articles of Chapter 91 (for example, clocks and clock cases);
9. articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
10. articles of Chapter 95 (for example, toys, games and sports requisites);
11. articles of heading 9606 (for example, buttons) or of heading 9614 (for example, smoking pipes); or
12. articles of Chapter 97 (for example, works of art

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
6901	Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths	28%	IV	80
6902	Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths	18%	III	183
6903	Other refractory ceramic goods (for example, retorts, crucibles,muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths	18%	III	184
6904<sup>Ψ</sup>	Ceramic flooring blocks, support or filler tiles and the like	28%	IV	81
6905<sup>Ψ</sup>	Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods	28%	IV	82
6906	Salt Glazed Stone Ware Pipes	18%	III	185<sup>1</sup>
6907<sup>Ψ</sup>	Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics	28%	IV	84
6909	Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic	5%	I	177A<sup>2</sup>
6910<sup>Ψ</sup>	Ceramic sinks., wash basins, wash basin pedestals, baths, bidets,water closet pans, flushing cisterns, urinals and similar sanitary ifxtures	28%	IV	86
6911	Tableware, kitchenware, other household articles and toilet articles, of porcelain or china	18%	III	186
6912	Tableware, kitchenware, other household articles and toilet articles,other than of porcelain or china	12%	II	177C<sup>5</sup>
6913	Statues and other ornamental articles	12%	II	177D<sup>2</sup>
6914<sup>Ψ</sup>	Other ceramic articles	28%	IV	88
6901	Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths	18%	III	182E
6904<sup>Ψ</sup>	Ceramic flooring blocks, support or filler tiles and the like	18%	III	184A
6905<sup>Ψ</sup>	Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods	18%	III	184B
6906<sup>Ψ</sup>	Ceramic pipes, conduits, guttering and pipe fittings	28%	IV	83
6906<sup>Ψ</sup>	Ceramic pipes, conduits, guttering and pipe fittings	18%	III	185
6907<sup>Ψ</sup>	Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics	18%	III	185A
6909	Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in pagriculture ceramic pots, jars and similar articles of a kind used for Ithe conveyance or packing of goods	28%	IV	85
6909	Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; [* * *]	28%	IV	85<sup>3</sup>
6909	Ceramic wares for laboratory. chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods	18%	III	185B<sup>4</sup>
6910<sup>Ψ</sup>	Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures	18%	III	185C
6911	Tableware, kitchenware, other household articles and toilet articles, of porcelain or china	12%	II	177B<sup>5</sup>
6912	Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]	18%	III	187<sup>1</sup>
6913	Statuettes and other ornamental ceramic articles	28%	IV	87<sup>3</sup>
6914<sup>Ψ</sup>	Other ceramic articles	18%	III	185D
6901 00 10	Bricks of fossil meals or similar siliceous earths	5%	I	226
6904 10 00	Building bricks	5%	I	227
6904 10 00	Earthen or roofing tiles	5%	I	228
69	Idols made of clay	0%	-	135A<sup>4</sup>
6912 00 40	Earthen pot and clay lamps	0%	-	135

Other Exemptions

Description	Notification
Exemption from Registration - Small Taxpayers having turnover below threshold limit	Notification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old Scheme	Notification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New Scheme	Notification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.	Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.	Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund	Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSD	Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.	Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to Exporter	Notification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutions	Notification No. 45/2017-C.T. (Rate), dated 14-11-2017
Concessional GST on Specified Handicraft	Notification No. 21/2018-C.T. (Rate), dated 26-7-2018

Departmental Clarifications / Case Law

Thread Guide

Thread Guide — A ceramic product used in textile machinery as support for yarn and thread. Note (1)(c) of Section XVI (which pertains to both the Chapters 84 & 85), excludes "Bobbins, spools, cops, cones, reels or similar supports, of any material (for example, Chapters 39, 40, 44 or 48 or Sec. XV). Thread guides can be considered as a support for yarns- and threads and, therefore, to be excluded from the scope of Section XVI and correctly classifiable under Heading 69.09 (6909.90). — Indian Organic Chemicals v Commissioner 2003 (156) ELT 372 (Tri.-Chennai).

Porcelain Glazed Tiles

Porcelain Glazed Tiles classifiable under Tariff Heading 6908.90 and not under 6907.90 -Orient Ceramics & Inds. Ltd. v Commissioner, 2002 (143) ELT 402 (Tri.-Del.). This order upheld was upheld by Hon'ble Supreme Court.