Bricks HSN Code
GST rates and HSN code for Bricks.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Glass and glassware | Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or S | 70161000 | 18% | – | 15/11/2017 | – |
| Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or S | 70169000 | 18% | – | 15/11/2017 | – | |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Other: Other | 68101990 | 18% | – | 15/11/2017 1/07/2017 | – |
| Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Building Blocks And Bricks: Other | 68101190 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Fly Ash Bricks Or Fly Ash Aggregate With 90 Per Cent. Or More Fly Ash Content; Fly Ash Blocks | 6815 | 12% | – | 15/11/2017 1/07/2017 | – | |
| Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Other: Cement Tiles For Mosaic | 68101910 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Articles Of Stone Or Of Other Mineral Substances (Including Carbon Fibres, Articles Of Carbon Fibres And Articles Of Peat), Not Elsewhere Specified Or Included Other Articles: Other: Bricks And Tiles Of Fly Ash | 68159910 | 5% | – | 01/01/2019 1/01/2019 15/11/2017 | – | |
| Ceramic products | Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths | 6902 | 18% | – | 01/07/2017 | – |
| Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Containing By Weight More Than 50% Of Alumina (Al2O3), Of Silica (Sio2) Or Of A Mixture Or Compo | 69022090 | 18% | – | 01/07/2017 | – | |
| Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Containing By Weight, Singly Or Together, More Than 50% Of The Elements Mg, Ca Or Cr, Expressed | 69021010 | 18% | – | 01/07/2017 | – | |
| Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Containing By Weight, Singly Or Together, More Than 50% Of The Elements Mg, Ca Or Cr, Expressed | 69021030 | 18% | – | 01/07/2017 | – | |
| Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Containing By Weight More Than 50% Of Alumina (Al2O3), Of Silica (Sio2) Or Of A Mixture Or Compo | 69022010 | 18% | – | 01/07/2017 | – | |
| Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Containing By Weight More Than 50% Of Alumina (Al2O3), Of Silica (Sio2) Or Of A Mixture Or Compo | 69022040 | 18% | – | 01/07/2017 | – | |
| Bricks, Blocks, Tiles And Other Ceramic Goods Of Siliceous Fossil Meals (For Example, Kieselguhr, Tripolite Or Diatomite) Or Of Similar Siliceous Earths – Bricks, Blocks, Tiles And Other Ceramic Goods Of Siliceous Fossil Meals (For Example, Kieselguhr, Tr | 69010090 | 18% | – | 15/11/2017 | – | |
| Ceramic Building Bricks, Flooring Blocks, Support Or Filler Tiles And The Like – Building Bricks | 69041000 | 12% | – | 01/07/2017 | – | |
| Bricks, Blocks, Tiles And Other Ceramic Goods Of Siliceous Fossil Meals (For Example, Kieselguhr, Tripolite Or Diatomite) Or Of Similar Siliceous Earths – Bricks, Blocks, Tiles And Other Ceramic Goods Of Siliceous Fossil Meals (For Example, Kieselguhr, Tr | 69010030 | 18% | – | 15/11/2017 | – | |
| Bricks, Blocks, Tiles And Other Ceramic Goods Of Siliceous Fossil Meals (For Example, Kieselguhr, Tripolite Or Diatomite) Or Of Similar Siliceous Earths – Bricks, Blocks, Tiles And Other Ceramic Goods Of Siliceous Fossil Meals (For Example, Kieselguhr, Tr | 69010020 | 18% | – | 15/11/2017 | – | |
| Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Containing By Weight More Than 50% Of Alumina (Al2O3), Of Silica (Sio2) Or Of A Mixture Or Compo | 69022020 | 18% | – | 01/07/2017 | – | |
| Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Other: Other | 69029090 | 18% | – | 01/07/2017 | – | |
| Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Other: Clay Graphite Stopper Heads | 69029040 | 18% | – | 01/07/2017 | – |
Explore the HSN Code for Bricks
Understanding the Harmonized System Nomenclature (HSN) code is crucial for businesses involved in the manufacturing, supply, or purchase of bricks under India’s Goods and Services Tax (GST) system. This six-digit code standardizes the classification of goods for taxation. Based on the provided data, bricks fall under several categories with varying GST rates. Let’s break it down.
Identify GST Rates for Different Types of Bricks
The provided data reveals that different types of bricks are classified under various HSN codes and attract different GST rates:
- Glass Paving Blocks, Slabs, Bricks, Squares, Tiles: Classified under HSN codes 70161000 and 70169000, these attract an 18% GST rate.
- Articles Of Cement, Of Concrete Or Of Artificial Stone – Tiles, Flagstones, Bricks And Similar Articles: Under HSN codes 68101990 and 68101190, these also have an 18% GST rate.
- Fly Ash Bricks Or Fly Ash Aggregate With 90 Per Cent. Or More Fly Ash Content; Fly Ash Blocks: Classified under HSN code 6815, these attract a 12% GST rate.
- Articles Of Stone Or Of Other Mineral Substances – Other: Bricks And Tiles Of Fly Ash: Under HSN code 68159910, these have a 5% GST rate.
- Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods: These fall under various HSN codes within 6902 and generally attract an 18% GST rate.
- Ceramic Building Bricks: Classified under HSN code 69041000, these have a 12% GST rate.
- Bricks, Blocks, Tiles And Other Ceramic Goods Of Siliceous Fossil Meals: These fall under various HSN codes within 6901 and generally attract an 18% GST rate.
The effective dates for these rates vary, but most were implemented on July 1, 2017, with some revisions on November 15, 2017, and a specific rate for fly ash bricks under HSN 68159910 effective from January 1, 2019. No CESS is mentioned for any of these brick categories.
Understand the Variety in Brick Classification
The data clearly shows that the HSN code and GST rate for bricks depend significantly on the material composition and intended use. Glass bricks, cement/concrete bricks, refractory bricks, and ceramic building bricks all have distinct classifications and tax implications. Notably, fly ash bricks have a lower GST rate, potentially incentivizing their use for environmental reasons.
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