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Bricks are one of the oldest and most essential building materials used in construction. Whether you’re building a house, a factory, or a commercial property, understanding the GST rate for bricks and other related materials can help you plan your budget better. In this blog, we explain the gst on bricks, how the rates vary by type (like red bricks or fly ash bricks), HSN codes, and input tax credit (ITC) rules.
The gst rate on bricks was revised by the GST Council with effect from April 1, 2022. Here’s how different types of bricks are taxed:
| Brick Type | GST Rate | Notes |
|---|---|---|
| Fly Ash Bricks / Blocks | 12% | Earlier 5%; revised to 12% from April 2022 |
| Red Clay Bricks | 12% | Tax increased from 5% to 12% |
| Cement Bricks | 28% | Considered under higher slab due to input |
| Refractory Bricks | 18% | Heat-resistant, used in furnaces |
| Building Bricks (General) | 12% | Applies to all non-specified types |
These rates are uniform for all buyers, including contractors, builders, or individual consumers.
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Bricks fall under Chapter 69 of the HSN classification. Here’s how they’re grouped:
| Brick Type | HSN Code | GST Rate |
|---|---|---|
| Fly Ash Bricks / Blocks | 6815 | 12% |
| Red Bricks / Building Bricks | 6901 | 12% |
| Cement / Concrete Bricks | 6810 | 28% |
| Refractory Bricks | 6902 | 18% |
Businesses must use the correct HSN codes in invoices to ensure tax compliance and eligibility for ITC.
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Previously, bricks attracted 5% GST, but it led to issues with input tax credit chains and revenue leakage. From April 2022, the GST Council revised the rate to 12% for most bricks and introduced mandatory GST registration for brick manufacturers with a turnover above ₹20 lakh.
This move streamlined the tax structure and ensured better ITC flow.
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If you’re a GST-registered builder or contractor, you can claim ITC on bricks used in construction projects.
However:
This makes correct billing and vendor registration critical.
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Understanding the gst rate for bricks is important not just for large contractors but also for small builders and individuals. From April 2022, both red bricks and fly ash bricks now attract 12% GST, aligning them with other construction goods. Using the correct HSN codes and ensuring tax compliance can help you claim ITC and manage your costs more effectively.
BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.