levy of tax on manufacturing of bricks

[FARIDUDDIN AHMAD]

is there any notification of rate of tax applicable on sale of bricks manufactured by owner of brick field. kindly share it.

[Shilpi Jain]

Fly ash bricks is 12%

[Padmanathan KV]

See Notification No 1/2017 CT-R

Schedule II - 12% (6% CGST + 6% SGST)

Entries-

176.	68	Sand lime bricks or Stone inlay work
176B	6815	Fly ash bricks; Fly ash aggregates; Fly ash blocks*
176C	6901 00 10	Bricks of fossil meals or similar siliceous earths
176D	6904 10 00	Building bricks

*Amended by NOTIFICATION NO. 01/2022-Central Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022 and Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

AI Summary

GST on bricks: specified rate applies to fly ash and other bricks under central tax notifications. Fly ash bricks are taxable under Goods and Services Tax and are classified in Schedule II entries that attract the central tax rate as a combined CGST and SGST levy; tariff headings for sand lime bricks, fly ash bricks and aggregates, siliceous earth bricks, and building bricks are cited and the Schedule entries have been amended by central tax rate notifications updating the applicable entries and application dates.