The bricks gst rate is 12% for red clay building bricks (6904 10 00) and for fly ash bricks and fly ash blocks (6815): notification 14/2025-Central Tax (Rate) kept these, and earthen roofing tiles, at 12% when most other goods left the 12% slab on 22 September. Inside a state that is 6% CGST plus 6% SGST.
Blocks made of cement or concrete, including paver blocks and AAC blocks, are a different product and pay 18%. Sand lime bricks are 5%. This page explains each brick type, the codes, a kiln owner's bill and the common confusions. The construction hub is construction materials.
Bricks and blocks: codes and GST rates
Item / HSN / GST- Red clay building bricks12%Notification 14/2025-Central Tax (Rate)
- Fly ash bricks12%Same notification
- Fly ash blocks and fly ash aggregates12%Same notification
- Bricks of siliceous earths12%Same notification
- Earthen or roofing tiles (khaprail)12%Same notification
- Sand lime bricks5%Schedule I entry for Chapter 68
- Concrete blocks, cement bricks, paver blocks18%Articles of cement or concrete
- AAC blocks18%Autoclaved concrete
- Cover blocks of concrete18%Used to space rebars
- Refractory fire bricks18%For kilns and furnaces
- Fly ash (raw)5%Ash sold to brick makers
Quick facts
Notification
14/2025-Central Tax (Rate), from 22 SeptemberBuilding bricks
6904 10 00 at 12% (6% CGST + 6% SGST)Fly ash bricks and blocks
6815 at 12%Concrete and AAC blocks
6810 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
6810 for clay bricks
Bricks hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Red clay brick, wire cut or hand moulded | 6904 10 00 | 12% |
| Fly ash brick | 6815 | 12% |
| Fly ash block, fly ash aggregate | 6815 | 12% |
| Brick of siliceous fossil meal | 6901 00 10 | 12% |
| Earthen roofing tile | 6905 10 00 | 12% |
| Sand lime brick | 6815 | 5% |
| Ceramic flooring block, filler tile | 6904 90 | 18% |
| Refractory or fire brick | 6902 | 18% |
| Hollow concrete block, solid concrete block | 6810 | 18% |
| Paver block, kerb stone of concrete | 6810 | 18% |
| AAC block | 6810 | 18% |
| Glass block | 7016 | 18% |
Red bricks gst rate: 6904 hsn code
Building bricks of baked clay, the common red bricks from a bhatta, are 6904 10 00. Their rate is set by notification 14/2025-Central Tax (Rate), which lists them at 12%. Other goods in heading 6904, such as ceramic flooring blocks and filler tiles, stay in the general 18% entry, so print the 8 digit code 6904 10 00 for bricks to make the rate clear.
Fly ash bricks gst rate
Fly ash bricks, fly ash blocks and fly ash aggregates fall in 6815 and are named in the same notification at 12%. Other articles of stone and minerals in 6815 are 18%, and sand lime bricks are 5%. Raw fly ash that a brick maker buys from a power plant or trader is 2621 at 5%.
Paver block and AAC block gst rate
Paver blocks, hollow and solid concrete blocks, cement bricks, kerb stones and cover blocks are articles of cement or concrete under 6810 at 18%. AAC blocks are autoclaved aerated concrete and also 6810 at 18%. A site that uses both red bricks and AAC blocks will see two different rates on its purchase bills. See cement for the binder itself.
Kiln owner's invoice
Brick kiln bill inside the state: Red clay bricks, first class, HSN 6904 10 00, 20,000 bricks, taxable value Rs 1,40,000. CGST 6% Rs 8,400. SGST 6% Rs 8,400. Total Rs 1,56,800.
Brick loads usually cross the e-way bill limit, so the truck should carry one. Brick kilns have had special schemes in the past; if you run a kiln, check whether any special or composition option applies to you before choosing how to bill.
Bricks in building contracts
A contractor who buys bricks at 12% and builds a structure supplies a works contract under SAC 9954 at 18%, and can take credit of the 12% paid on bricks. A house owner buying bricks directly pays the 12% as a cost. Sand and stone chips for the same site are on the sand page.
Brick rates on this page reflect notification 14/2025-Central Tax (Rate) and the main schedule as first issued. Brick kilns have had special schemes and these entries may be amended, so read the current notification on the GST portal and take advice from a GST practitioner or chartered accountant before you set up billing for a kiln.
Frequently asked questions
What is the GST rate on bricks?
Red clay building bricks and fly ash bricks are taxed at 12% under notification 14/2025-Central Tax (Rate). Concrete blocks and AAC blocks are 18%.
What is the fly ash bricks gst rate?
Fly ash bricks, blocks and aggregates under 6815 are 12%.
What is the red bricks hsn code?
Red clay building bricks are 6904 10 00.
What is the paver block gst rate?
Concrete paver blocks are articles of concrete under 6810 at 18%.
What is the AAC block gst rate?
AAC blocks are 6810 at 18%.