Interlocking Bricks HSN Code

Understanding the HSN Code for Interlocking Bricks

Interlocking bricks have revolutionized construction with their ease of use, speed, and often eco-friendly properties. For manufacturers, suppliers, and builders dealing with these innovative construction materials in India, understanding their correct Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance. The HSN code for interlocking bricks primarily depends on the material from which they are made.

This blog post will guide you through the likely HSN classifications for interlocking bricks, based on the provided data.

HSN Codes for Concrete or Artificial Stone Interlocking Bricks

Many interlocking bricks are made from concrete or artificial stone, offering durability and structural integrity. These typically fall under Chapter 68: 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: Building Blocks And Bricks: Other: This is the most direct and common classification for concrete-based interlocking bricks. This falls under HSN 68101190, with an 18% GST rate. This code specifically targets building blocks and bricks made from cement, concrete, or artificial stone, which perfectly describes many interlocking brick varieties.
• Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Other: Other: This broader category, HSN 68101990, also carries an 18% GST rate and could apply if a more specific classification isn’t met.

HSN Codes for Fly Ash Interlocking Bricks

With increasing environmental consciousness, fly ash-based bricks are gaining popularity, including interlocking designs. The data specifically mentions fly ash bricks:

• Fly Ash Bricks Or Fly Ash Aggregate With 90 Per Cent. Or More Fly Ash Content; Fly Ash Blocks: This category is specifically designed for environmentally friendly construction materials. It falls under HSN 6815, with a 12% GST rate. Many interlocking bricks are indeed made with a high fly ash content, making this a relevant classification.
• Articles Of Stone Or Of Other Mineral Substances… Other Articles: Other: Bricks And Tiles Of Fly Ash: HSN 68159910, with a 5% GST rate. This is another specific classification for fly ash bricks and tiles, showing a lower GST rate, effective from January 1, 2019. This suggests a push for greener construction materials.

HSN Codes for Ceramic Interlocking Bricks (Refractory or Building)

While less common for standard interlocking bricks, some specialized applications might involve ceramic materials, particularly for refractory purposes. These fall under Chapter 69: Ceramic products.

• Ceramic Building Bricks, Flooring Blocks, Support Or Filler Tiles And The Like – Building Bricks: HSN 69041000, with a 12% GST rate. While this covers general ceramic building bricks, some interlocking designs could potentially fit here.
• Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods: Various HSN codes like 6902, 69021010, 69021030, 69022010, 69022090, 69022040, 69022020, 69029090, 69029040 exist for refractory bricks, all attracting an 18% GST rate. These are typically used in high-temperature applications.
• Bricks, Blocks, Tiles And Other Ceramic Goods Of Siliceous Fossil Meals: HSN codes like 69010090, 69010030, 69010020, with an 18% GST rate.