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HomeHSNChapter 68HSN 6806 90 00

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Gypsum plaster boards and glass fibre reinforced gypsum panels

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 2095 (part1)

HSN 6806 90 00 (gypsum plaster boards and related glass fibre reinforced gypsum panels) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 2095 (Part 1):2011, IS 2095 (Part 2):2022, IS 2095 (Part 3):2022, or IS 17400:2021 — depending on product type — is mandatory under the ISI Mark Scheme with effect from 07 September 2024 under the Gypsum Based Building Material (Quality Control) Amendment Order, 2024. No separate customs-clearance overlay beyond BIS applies to this tariff line.

What this is
HSN code
6806 90 00
Chapter
68 · Articles of stone, plaster, cement, asbestos, mica or similar materials
BIS QCO
Applicable · ISI Mark Scheme · CM/L required
Indian Standard
IS 2095 (Part 1) · effective 07-09-2024
Applicable Partner Government Agencies
BISBIS·Bureau of Indian Standards
Compliance steps
  1. 1
    Identify which IS standard governs the specific product variant: IS 2095 (Part 1):2011 for standard gypsum plaster boards, IS 17400:2021 for glass fibre reinforced gypsum panels, IS 2095 (Part 2):2022 for coated or laminated gypsum plaster boards, and IS 2095 (Part 3):2022 for reinforced gypsum plaster boards and ceiling tiles.
    IS 2095 (Part 1):2011; IS 2095 (Part 2):2022; IS 2095 (Part 3):2022; IS 17400:2021 · Gypsum Based Building Material (Quality Control) Amendment Order, 2024 · S.O. 1153(E) dated 06-03-2024
  2. 2
    Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against the applicable IS standard and part. Verify the supplier's CM/L number, licensed product scope, part coverage, and manufacturing facility address on the BIS online register before placing the purchase order.
    Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · S.O. 1153(E) dated 06-03-2024
  3. 3
    Ensure every product unit bears the ISI mark and the supplier's CM/L number in accordance with Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product itself, not on packaging alone.
    Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · Gypsum Based Building Material (Quality Control) Amendment Order, 2024
  4. 4
    Quote the supplier's BIS CM/L number on the bill of entry. Customs verifies the CM/L in real time against the BIS register; an absent, expired, or product-scope-mismatched CM/L triggers consignment detention.
    BIS Act, 2016 · Customs Act, 1962 · S.O. 5058(E) dated 15-11-2024
  5. 5
    If the consignment is pre-enforcement declared stock (imported before 07-09-2024) or an R&D import of up to 200 pieces per financial year for gypsum building material manufacturing, retain a chartered-accountant-certified declaration or R&D records. These exemptions are narrow and do not permit commercial sale.
    Gypsum Based Building Material (Quality Control) Amendment Order, 2024 · S.O. 1153(E) dated 06-03-2024; S.O. 5058(E) dated 15-11-2024
A word of counsel

The single most common error on this tariff line is treating HSN 6806 90 00 as a single-standard obligation and sourcing a CM/L verified only against IS 2095 (Part 1):2011, when the actual consignment comprises glass fibre reinforced panels (IS 17400:2021), laminated boards (IS 2095 Part 2:2022), or reinforced ceiling tiles (IS 2095 Part 3:2022). A CM/L that covers one part does not cover the others; customs detains any unit whose product type falls outside the licensed scope, regardless of whether the supplier holds a valid CM/L for a different part.

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Frequently asked
Does HSN 6806 90 00 require BIS certification?
Yes. Gypsum plaster boards and glass fibre reinforced gypsum panels under this tariff line require Bureau of Indian Standards CM/L licensing under the ISI Mark Scheme against the applicable part of IS 2095 or IS 17400:2021, with effect from 07 September 2024.
Do small and micro enterprises face the same enforcement date?
No. Small enterprises as defined under the MSMED Act, 2006 have an effective date of 07 December 2024; micro enterprises have an effective date of 07 March 2025. The general enforcement date of 07 September 2024 applies to all other importers and manufacturers.
Does a CM/L licence for IS 2095 (Part 1) also cover glass fibre reinforced panels under IS 17400:2021?
No. Each IS standard and part carries a distinct licensing scope; a CM/L against IS 2095 (Part 1) does not authorise import or sale of glass fibre reinforced panels governed by IS 17400:2021 or coated or reinforced boards under Parts 2 and 3.
Is there any exemption from the BIS QCO for R&D purposes?
Yes, but narrowly. Manufacturers of gypsum building materials may import up to 200 pieces of a required specific size per financial year solely for R&D; commercial sale is prohibited, and financial-year-wise records must be maintained and furnished to the Central Government on request.
Last verified against gazette notifications: 2026-05-18. Source: BIS / Indian Customs CUSDATA.
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