Bricks HSN Code: Understanding HSN Classifications for Bricks
Bricks are basic building materials used in houses, boundary walls, factories and many other structures. Common types include red clay bricks, fly ash brick s and cement bricks and blocks.
To use the bricks HSN code correctly and charge GST without mistakes, traders, builders and brick manufacturers need to know how different bricks are classified under HSN and which GST rates generally apply after the changes from 22 September 2025.
What Is the Bricks HSN Code?
Under GST, most building bricks are classified in the chapter that covers ceramic products and cement based products. Ordinary burnt clay bricks usually fall in the ceramic bricks heading, while many cement and fly ash bricks are grouped in headings for cement articles or other building blocks.
There is no single HSN code for every type of brick. Red clay bricks, fly ash bricks and cement concrete blocks can follow different headings depending on composition and how the product is described in trade.
In day to day billing, many businesses decide one HSN family for common building bricks and another HSN family for cement based blocks and special bricks. They then manage size and strength grades through their own item codes under these HSN families.
Bricks HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 13 |
| Section Title | Guide to HSN Section 13 |
| Section Description | ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE |
| Chapter | |
|---|---|
| Chapter No | 69 |
| Chapter Title | Ceramic Products |
| Chapter Description | Ceramic products |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 69010010 | Porcelain Veneered Sanitary Fixtures | 18% |
| 69010020 | Other Porcelain Sanitary Fixtures | 18% |
| 69010030 | Vitreous China Sanitary Articles | 18% |
| 69010090 | Other Vitreous China Sanitary Articles | 18% |
| 69021010 | Ceramic Tableware – Coffee & Tea Sets | 18% |
| 69021020 | Ceramic Tableware – Other Types | 18% |
| 69021030 | Ceramic Tableware – Decorative Items | 18% |
| 69021040 | Ceramic Tableware – Porcelain | 18% |
| 69021050 | Ceramic Tableware – Earthenware | 18% |
| 69021090 | Other Ceramic Tableware | 18% |
| 69022010 | Ceramic Kitchenware – Coffee & Tea Sets | 18% |
| 69022020 | Other Ceramic Kitchenware | 18% |
| 69022030 | Ceramic Kitchenware – Decorative Pieces | 18% |
| 69022040 | Ceramic Kitchenware – Porcelain | 18% |
| 69022050 | Ceramic Kitchenware – Earthenware | 18% |
| 69022090 | Other Ceramic Kitchenware | 18% |
| 69029010 | Ceramic Sanitary Products | 18% |
| 69029020 | Refractory Graphite Bricks & Shapes | 18% |
| 69029030 | Vermiculite Insulation Bricks | 18% |
| 69029040 | Clay Graphite Stopper Heads | 18% |
| 69029090 | Other Refractory Ceramic Constructional Goods | 18% |
* GST rates may vary based on the latest GST notifications
HSN Code for Fly Ash Bricks, Red Bricks, and Cement Bricks
Red bricks made from clay and burnt in kilns are generally treated as ceramic building bricks. They normally fall under the ceramic bricks heading which covers common building bricks and similar articles used in walls and partitions.
Fly ash bricks are made from fly ash mixed with cement and other binders and then moulded and cured. In trade and in many notifications they are treated as a type of building block. For GST purposes they are often placed in the cement or artificial stone article headings that cover blocks and bricks made with cement binders.
Cement bricks and concrete blocks are also grouped in the same cement article or pre cast article headings. Heavy duty pavers, kerb stones and other moulded cement items for roads and landscaping normally share this HSN family but can carry a higher GST rate than basic walling bricks.
Because classification depends on composition and use, businesses should ensure that the item description in their software clearly says red clay bricks, fly ash bricks or cement blocks so that the correct HSN family can be mapped consistently.
GST on Bricks and HSN Code Classification
Under the three slab GST structure that applies from 22 September 2025, basic building materials that support housing and infrastructure such as common bricks are generally kept in the lower 5% slab. This helps keep construction costs under control.
This is why red clay building bricks and fly ash bricks used in normal walling often attract 5% GST under the relevant brick or cement article HSN codes, subject to the detailed conditions in the notifications. In some specific cases the GST rate may vary depending on the type of project or value of the supply.
Many pre cast cement articles such as heavy duty paver blocks and other specialised cement items remain in the standard 18% slab under their cement article HSN codes. Here the higher rate reflects their use in more specialised infrastructure or industrial applications.
For correct billing, builders merchants and brick manufacturers map each type of brick in their accounting software to the right HSN family such as ceramic bricks, fly ash bricks or cement blocks and then set the GST rate at 5% or 18% as applicable. Invoices then show the HSN code, brick type, quantity and GST clearly so that buyers can claim input tax credit correctly.
When they file GST returns , outward supplies are reported HSN wise. If sales of red bricks, fly ash bricks, cement blocks and related inputs like cement and sand are recorded under the correct HSN codes and GST rates, it becomes easier to match returns with purchase data and e way bills and to avoid classification disputes.
Conclusion
The bricks HSN code framework places red clay bricks, fly ash bricks and cement bricks or blocks in different headings based on their composition and how they are supplied. Basic building bricks for walling are usually kept in a lower GST slab, while specialised cement articles can fall in the standard slab.
By linking each brick product to the correct HSN family and applying the correct GST rate of 5% or 18% in invoices and returns, traders and manufacturers can keep construction billing accurate, support smoother input tax credit claims and reduce the risk of penalties for wrong classification.
I’m CA Shivani Kandalkar, a Chartered Accountant based in Mumbai with over 1 year of experience. My focus areas are Taxation and GSTR compliance, where I help individuals and businesses file accurate returns and avoid notices. With a background in M.Com and professional training as a Chartered Accountant, I aim to provide clear, practical guidance that simplifies tax laws and supports better financial decisions.
Frequently Asked Questions
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What is the HSN code for bricks in India?
For ordinary red building bricks, the HSN code generally falls in the ceramic building bricks heading in the tariff. Fly ash bricks and cement bricks are often classified under headings for cement and artificial stone articles used as blocks and bricks.
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What is the GST rate for bricks under HSN code?
Common building bricks used in walls and simple structures generally attract 5% GST under their brick or cement article HSN codes after the three slab structure from 22 September 2025. Special pre cast cement articles can continue in the 18% slab.
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Are fly ash bricks and red bricks classified under the same HSN code?
Red bricks normally fall in the ceramic bricks heading, while fly ash bricks are often classified under cement or artificial stone article headings. Even though the headings differ, both types may enjoy a similar GST rate when used as common walling bricks, subject to notification conditions.
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How does the GST apply to cement bricks?
Cement bricks and concrete blocks are usually classified as pre cast articles of cement or artificial stone. Many of these items attract 18% GST, although some basic walling blocks intended as substitutes for common bricks can be eligible for a lower 5% rate where specific relief is notified.
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What is the GST rate for fly ash bricks under HSN code?
Fly ash bricks are generally treated as building blocks and often enjoy a concessional 5% GST rate when supplied for normal construction. However, the exact rate can depend on the wording of current notifications, so businesses should always confirm the latest position before applying the rate.