Current GST rate on Red Bricks

[Venkatesh Dhongadi]

What is Current GST rate on Red Bricks? Kindly provide details as per notification issued. Thank you.

[Ryan Vaz]

• Red bricks (building bricks including clay/red clay bricks) are currently subject to an effective GST rate of 12% (i.e., 6% CGST + 6% SGST) on intra-State supplies.
  This rate is notified under GST and applies from 22nd September 2025.

?? Applicable Notification

• Notification No. 14/2025-Central Tax (Rate), dated 17th September 2025, prescribes a 6% CGST rate on specified goods including building bricks and related products under relevant tariff items, which results in a 12% total GST (CGST + SGST) on red bricks.
  *This notification comes into force on 22nd September 2025. 

  The key tariff items in the schedule include:

  • 6901 00 10 – Bricks of fossil meals or similar siliceous earths

  • 6904 10 00 – Building bricks
    (These tariff items cover red clay/earthen bricks within brick classification.)

[Shilpi Jain]

Even though during GST 2.0 it was talked that 12% rate is removed, in fact it still exists for these products

1.	6815	Fly ash bricks; Fly ash aggregates; Fly ash blocks
2.	6901 00 10	Bricks of fossil meals or similar siliceous earths
3.	6904 10 00	Building bricks
4.	6905 10 00	Earthen or roofing tiles

[Sooraj B]

A special composition scheme is also available for bricks as per which GST may be paid @6% (3% CGST and 3% SGST) without availing ITC. (the threshold limit for taking registration in respect of a dealer who is engaged only in the supply of goods shall be Rs 20 lakh instead of Rs 40 lakh, to enjoy the benefit of the special composition scheme).

AI Summary

Red bricks subject to 12% GST under notified tariff; optional 6% composition scheme without input tax credit. Red bricks are subject to an effective 12% GST (6% CGST + 6% SGST) under Notification No. 14/2025 Central Tax (Rate), covering tariff items including 6901 00 10 and 6904 10 00, effective 22 September 2025. Fly ash bricks and related products are separately identified, and a special composition scheme permits taxation at 6% (3% CGST + 3% SGST) without input tax credit; dealers exclusively supplying goods may qualify for composition registration at a reduced threshold of Rs 20 lakh.