Other
Gypsum plaster boards and reinforced gypsum panels
HSN 6809 19 00 (gypsum plaster boards and related compositions-based plaster articles) 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, and IS 17400:2021 is mandatory under the ISI Mark Scheme with effect from 07 September 2024 under the Gypsum Based Building Materials (Quality Control) Amendment Order, 2024. No customs-clearance overlay beyond the BIS obligation applies to this tariff line.
- 1Identify which product variant is being imported and match it to the correct IS: 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.Gypsum Based Building Materials (Quality Control) Amendment Order, 2024 · S.O. 1153(E) dated 06-03-2024 · S.O. 5058(E) dated 15-11-2024
- 2Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against the applicable IS (2095 Part 1, Part 2, Part 3, or IS 17400:2021). Verify the CM/L number, licensed IS scope, and licensed manufacturing facility on the BIS online register before placing the purchase order.Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · Gypsum Based Building Materials (Quality Control) Amendment Order, 2024
- 3Ensure every board or panel in the consignment bears the ISI mark and the supplier's CM/L number. Marking must appear on the product itself; marking on packaging alone does not satisfy the requirement under Scheme-I.Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018
- 4Quote the supplier's BIS CM/L number and the applicable IS reference on the bill of entry. Customs verifies the CM/L in real time against the BIS register; an absent, expired, or IS-scope-mismatched licence triggers consignment detention.Gypsum Based Building Materials (Quality Control) Amendment Order, 2024 · BIS Act, 2016 · Customs Act, 1962
- 5If claiming the R&D exemption, ensure the consignment does not exceed 200 pieces of the required specific size per financial year, that the goods will not be sold commercially, and that a declaration certified by a chartered accountant has been filed with the Central Government. The six-month sell-down window for declared pre-notification stock also requires a CA-certified declaration.Gypsum Based Building Materials (Quality Control) Amendment Order, 2024 · S.O. 1153(E) dated 06-03-2024 · S.O. 5058(E) dated 15-11-2024
The most common error on this tariff line is treating the four IS standards as interchangeable and obtaining a single CM/L against IS 2095 (Part 1):2011 for a mixed consignment that includes glass fibre reinforced panels (IS 17400:2021), coated or laminated boards (Part 2), or reinforced boards and ceiling tiles (Part 3). Each product variant requires a CM/L specific to its IS; a consignment containing panels outside the licensed IS scope will be detained even if the supplier holds a valid CM/L for a different part of the same standard family.