New GST Rate for Bricks and Building Materials in India
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 .
New GST Rate on Bricks in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for common brick categories (no compensation cess).
| Brick Type | New GST Rate | Notes |
|---|---|---|
| Fly Ash Bricks / Blocks | 5% | Earlier 12%; reduced under the new rationalisation |
| Red Clay Bricks | 5% | Earlier 12%; brought to 5% |
| Cement Bricks | 18% | Earlier 28%; aligned with other construction materials at 18% |
| Refractory Bricks | 18% | Heat-resistant bricks used in furnaces/kilns |
| Building Bricks (General) | 5% | Applies to non-specified/common building bricks earlier at 12% |
Old GST on Bricks: Latest Rates and Classification
(Old GST Rates – Applicable Until 21st September)
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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HSN Codes for Bricks
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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Why the GST Rate Was Increased
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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Input Tax Credit (ITC) on Bricks
If you’re a GST-registered builder or contractor, you can claim ITC on bricks used in construction projects.
However:
- ITC is not allowed if used for personal building construction (e.g., your own house).
- ITC is available only for bricks procured with a valid tax invoice.
This makes correct billing and vendor registration critical.
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Final Thoughts
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.
As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.
Frequently Asked Questions
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What is the gst rate for bricks in India?As of April 2022, most bricks like red bricks and fly ash bricks are taxed at 12% GST.
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What is the fly ash bricks gst rate currently?The GST on fly ash bricks is 12%, up from 5% earlier.
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Can I claim ITC on bricks for building a personal house?No, ITC is not allowed for personal/residential construction
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What is the gst on red bricks?The red bricks gst rate is 12% under HSN code 6901.
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Are refractory bricks taxed differently?Yes, they fall under HSN 6902 and are taxed at 18%