- Notification
- No. 14/2025 – Integrated Tax (Rate)
- Dated
- 17 September 2025
- Effective from
- 22 September 2025
- Rate
- 12% IGST (with ITC)
The short version
- From 22 September 2025, fly ash bricks, building bricks, siliceous-earth bricks and earthen/roofing tiles are taxed at 12% GST — 12% IGST on inter-state supply, or 6% CGST + 6% SGST intra-state.
- The special brick scheme continues: pay 12% with ITC, or opt for 6% without ITC. Your choice changes your invoice and your costing.
- The September 2025 reforms did not cut these bricks to 5%. If a supplier bills them at 5%, that's a dead rate — verify the HSN and scheme.
- Brick suppliers get a lower ₹20 lakh registration threshold, and the normal composition scheme is not available for these goods.
If you make, trade or buy bricks, one rate question keeps causing confusion after the big September 2025 GST overhaul: did bricks get cheaper? For most of the common ones, no. A fresh notification quietly re-confirmed 12% — and if your paperwork assumes otherwise, you're exposed.
What the notification actually does
Through Notification No. 14/2025 – Integrated Tax (Rate), dated 17 September 2025 and effective 22 September 2025, the Government notified 12% IGST on inter-state supply of a specific set of building materials. Parallel Central Tax (Rate) notifications produce the same 12% on intra-state supply, split as 6% CGST + 6% SGST.
The four categories covered are:
| HSN | Description |
|---|---|
| 6815 | Fly ash bricks; fly ash aggregates; fly ash blocks |
| 6901 00 10 | Bricks of fossil meals or similar siliceous earths |
| 6904 10 00 | Building bricks (includes red / clay bricks) |
| 6905 10 00 | Earthen or roofing tiles |
The real decision: 12% with ITC, or 6% without
Bricks have sat under a special rate scheme since 1 April 2022, and this notification carries that structure forward. As a supplier of these goods, you choose one of two routes — and the right answer depends on how much GST you actually pay on your inputs.
With input tax credit
Charge 12% and claim ITC on your inputs and input services. Usually better when your input GST — raw material, fuel, machinery, freight — is significant.
Without input tax credit
Charge 6% but forgo ITC on goods and services used to make the supply. Simpler, and often better where input GST is low relative to turnover.
This is a costing decision, not a formality. Run both numbers for your input mix before you settle on a scheme, because it flows straight into your pricing and your customer's own credit position.
The 5% myth — worth flagging to your suppliers
Several widely-read sources still show bricks at 5%, quoting a rate that ended back in April 2022. The September 2025 "GST 2.0" reform reduced sand lime bricks to 5%, but it left the specified bricks in this notification at 12% / 6%. If a contractor or supplier invoices fly ash or building bricks at 5%, ask them to confirm the HSN code and scheme — the invoice is very likely wrong.
Registration and compliance points to remember
Two structural rules apply specifically to suppliers of these bricks, and both catch people out:
- Lower registration threshold. For these specified goods, GST registration kicks in at ₹20 lakh of turnover — not the ₹40 lakh that applies to goods generally.
- No regular composition scheme. Suppliers of these bricks cannot opt into the normal composition scheme under Section 10. The 6%-without-ITC route is the concessional option in its place.
- Match the HSN to the product. Refractory bricks (6902) and most cement/concrete blocks (6810) sit outside this notification and are generally taxed at 18% — don't apply the 12% brick rate to them by default.
- Fix your masters from 22 September 2025. Update rate masters, price lists and existing contracts so invoices, e-invoices and returns all carry the correct rate and HSN from the effective date.
If you're a builder or buyer
The rate you're charged affects both your budget and your ITC. Confirm the HSN code on your purchase invoices, check whether the supplier is billing under the 12% (with ITC) or 6% (without ITC) route, and remember that bricks bought for your own house construction won't give you any usable credit regardless of the rate. Where a supplier quotes 5%, treat it as a red flag and get it verified before you pay.
Brick manufacturer, trader or builder?
efiletax can work out whether 12%-with-ITC or 6%-without-ITC saves you more, handle your registration, and keep your invoicing and returns clean.
Talk to our GST teamDisclaimer: This article explains a specific GST rate notification for general information and is current as at the date of publication. It is not legal or tax advice, and the right scheme depends on your figures and facts. Rates and classifications can change — please verify against the official notification and consult a qualified professional. Talk to efiletax before acting.