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Classification of Goods and Services
(The First Schedule To The Customs Tariff Act, 1975)
Chapter 69
Print
Ceramic products
NOTES:
1. This Chapter applies only to ceramic products which have been fired after shaping:
(a) headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901 to 6903;
(b) articles heated to temperatures less than 800°C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not considered to be fired. Such articles are excluded from Chapter 69; and
(c) Ceramic articles are obtained by firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates.
2. This Chapter does not cover :
(a) products of heading 2844;
(b) articles of heading 6804;
(c) articles of Chapter 71 (for example, imitation jewellery);
(d) cermets of heading 8113;
(e) articles of Chapter 82;
(f) electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
(g) artificial teeth (heading 9021);
(h) articles of Chapter 91 (for example, clocks and clock cases);
(ij) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);
(k) articles of Chapter 95 (for example, toys, games and sports requisites);
(l) articles of heading 9606 (for example, buttons) or of heading 9614 (for example, smoking pipes); or
(m) articles of Chapter 97 (for example, works of art).
Jun
13 Jun
☑ Monthly | GSTR-5
GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]
☑ Monthly | GSTR-6
GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].
☑ Monthly | IFF
IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).
20 Jun
☑ Monthly | GSTR-3B
GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
25 Jun
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
28 Jun
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Jun
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).