Tiles play a crucial role in construction and design, commonly used for flooring, walls, and roofing. Understanding the Goods and Services Tax (GST) rates on tiles helps homeowners, builders, and manufacturers make informed decisions. With the implementation of GST Reform 2.0, the tax rates on tiles have remained stable, providing pricing consistency across the sector. This article outlines the current GST rates for ceramic, porcelain, roofing, and earthen tiles, explores their effect on overall costs, and highlights the advantages of input tax credit (ITC) for manufacturers. Additionally, it offers a straightforward guide on how to check and calculate GST on tiles, simplifying the decision-making process for everyone involved.
GST rates on tiles
In India, tiles used for flooring, walls, and other construction purposes are subject to the Goods and Services Tax (GST). Despite the recent GST Reform 2.0, the tax rates on tiles remain unchanged and are determined based on their material and intended use.
- Common ceramic and porcelain tiles, commonly used for flooring and wall applications, continue to be taxed at 18%.
- Specialised tiles such as roofing and earthen tiles maintain a reduced GST rate of 5%, reflecting their role in construction and support for affordable housing, especially in rural areas.
Category |
Old GST Rate |
New GST Rate (Effective Sept 22, 2025) |
Ceramic and porcelain tiles |
18% |
18% |
Bamboo flooring tiles |
18% |
18% |
Roofing and earthen tiles |
5% |
5% |