New GST Rate for Bricks and Building Materials in India
Quick Summary
- The GST rate for fly ash and red clay bricks in India has been reduced from 12% to 5% as of September 22, 2025.
- Cement bricks now have a GST rate of 18%, down from 28%, aligning them with other construction materials.
- Refractory bricks, used in furnaces, maintain an 18% GST rate.
- The GST rate for general building bricks is now 5%, reduced from the previous 12%.
- Businesses must use correct HSN codes for bricks to ensure tax compliance and eligibility for input tax credit (ITC).
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 bricks hsn code and gst rate, how the rates vary by type (like red bricks or fly ash bricks) and input tax credit (ITC) rules .
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New GST on Bricks in India
Bricks are one of the most commonly used materials in the construction sector, and their GST rate depends on the type of brick and its manufacturing material. The Government of India revised GST rates on several brick categories under the rationalised GST structure effective after 22 September 2025. No compensation cess applies to bricks.
Under the updated framework, GST rates on many traditional building bricks have been reduced to 5%, while certain specialized bricks remain in the 18% GST slab.
GST Rate on Bricks in India
| Brick Type | GST Rate (After 22 Sept 2025) |
GST Rate (Before 22 Sept 2025) |
Notes |
|---|---|---|---|
| Fly ash bricks / blocks | 5% | 12% | Reduced under GST rationalisation |
| Red clay bricks | 5% | 12% | Brought down to lower slab |
| Cement bricks | 18% | 28% | Aligned with other construction materials |
| Refractory bricks | 18% | 18% | Heat-resistant bricks used in furnaces |
| Building bricks (general) | 5% | 12% | Applies to common construction bricks |
Key update: Traditional building bricks such as fly ash bricks and red clay bricks now attract 5% GST, while cement bricks remain at 18% after being reduced from the earlier 28% slab.
(After 22 Sept 2025) 5%
(Before 22 Sept 2025) 12%
(After 22 Sept 2025) 5%
(Before 22 Sept 2025) 12%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 28%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 5%
(Before 22 Sept 2025) 12%
Impact of GST Changes on the Brick Industry
| Earlier Structure | Revised Structure |
|---|---|
| Higher GST on common bricks (12%) | Reduced GST on many bricks to 5% |
| Cement bricks taxed at 28% | Reduced to 18% |
| Higher construction input costs | Lower tax burden for builders |
The updated GST on bricks is expected to reduce construction costs slightly and encourage the use of eco-friendly bricks such as fly ash bricks in infrastructure and housing projects.
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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 |
|---|---|
| Fly Ash Bricks / Blocks | 6815 |
| Red Bricks / Building Bricks | 6901 |
| Cement / Concrete Bricks | 6810 |
| Refractory Bricks | 6902 |
Businesses must use the correct HSN codes in invoices to ensure tax compliance and eligibility for ITC.
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How to Calculate GST on Bricks
For example, you sell 10,000 building bricks at ₹7 per brick.
Taxable value = 10,000 × 7 = ₹70,000
GST @ 5% = 70,000 × 5% = ₹3,500
Total = 70,000 + ₹3,500 = ₹73,500
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 September 2025, both gst on red bricks and fly ash bricks attract 5%, 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.
