New GST Rate for Bricks and Building Materials in India
- The gst on bricks depends on the type of brick and applicable HSN classification.
- Following the GST rate changes effective from 22 September 2025, sand lime bricks attract 5% GST.
- Other specified bricks, including fly ash bricks and building bricks, continue to attract 6% GST without Input Tax Credit (ITC) or 12% GST with ITC under the special brick taxation framework.
- Cement and concrete bricks or blocks falling under HSN 6810 generally attract 18% GST, while refractory bricks under HSN 6902 also attract 18% GST.
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/concrete bricks and blocks | 18% | 18% | Articles of cement or concrete under HSN 6810 generally attract 18% GST |
| Refractory bricks | 18% | 18% | Heat-resistant bricks used in furnaces |
| Building bricks (general) | 5% | 12% | Applies to common construction bricks |
Brick Type
GST Rate
(After 22 Sept 2025)
GST Rate
(Before 22 Sept 2025)
Notes
Brick Type
GST Rate
(After 22 Sept 2025)
GST Rate
(Before 22 Sept 2025)
Notes
Brick Type
GST Rate
(After 22 Sept 2025)
GST Rate
(Before 22 Sept 2025)
Notes
Brick Type
GST Rate
(After 22 Sept 2025)
GST Rate
(Before 22 Sept 2025)
Notes
Brick Type
GST Rate
(After 22 Sept 2025)
GST Rate
(Before 22 Sept 2025)
Notes
Key Update: From 22 September 2025, GST on sand lime bricks was reduced from 12% to 5%. Other specified bricks, including fly ash bricks and building bricks, continue under the special brick tax regime at 6% without ITC or 12% with ITC. Cement/concrete products under HSN 6810 and refractory bricks under HSN 6902 generally attract 18% GST.
Impact of GST Changes on the Brick Industry
| Earlier Structure | Revised Structure |
|---|---|
| Sand lime bricks attracted 12% GST | Sand lime bricks attract 5% GST |
| Other specified bricks were covered by the special brick tax regime | 6% without ITC or 12% with ITC continues for other specified bricks |
| Cement under HSN 2523 attracted 28% | Cement reduced to 18% |
| Cement/concrete articles under HSN 6810 generally attracted 18% | Continue to attract 18% |
Earlier Structure
Revised Structure
Earlier Structure
Revised Structure
Earlier Structure
Revised Structure
Earlier Structure
Revised Structure
The official 56th Council material specifically shows sand lime bricks from 12% to 5% and cement from 28% to 18%.
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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 |
Brick Type
HSN Code
Brick Type
HSN Code
Brick Type
HSN Code
Brick Type
HSN Code
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.
