{"id":12624,"date":"2026-02-24T18:47:43","date_gmt":"2026-02-24T13:17:43","guid":{"rendered":"https:\/\/razorpay.com\/learn\/?p=12624"},"modified":"2026-03-02T14:23:17","modified_gmt":"2026-03-02T08:53:17","slug":"gst-on-bricks","status":"publish","type":"post","link":"https:\/\/razorpay.com\/learn\/gst-on-bricks\/","title":{"rendered":"GST on Bricks in 2026 &#8211; Latest Rates, HSN Codes, &#038; Key Changes"},"content":{"rendered":"<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-[20px] text-message flex w-full flex-col items-end gap-2 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"73ae2e08-8879-424f-b8ff-fcc567cecf9a\">\n<p class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">Goods and Services Tax (GST) has transformed India&#8217;s tax system since 2017, impacting various industries, including brick manufacturing. This article covers <a href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/\">GST rates<\/a> on bricks with their HSN codes, recent updates, and impact on manufacturers, distributors, and construction professionals. Whether you&#8217;re in production or construction, this guide will help you navigate GST regulations effectively.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e736a63fc11\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e736a63fc11\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/razorpay.com\/learn\/gst-on-bricks\/#GST-Rate-on-Bricks\" >GST Rate on Bricks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/razorpay.com\/learn\/gst-on-bricks\/#Key-takeaways\" >Key takeaways<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/razorpay.com\/learn\/gst-on-bricks\/#Recent-GST-Changes-Impacting-the-Brick-Industry\" >Recent GST Changes Impacting the Brick Industry<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/razorpay.com\/learn\/gst-on-bricks\/#GST-Rates-for-Different-Types-of-Bricks-with-HSN-Code\" >GST Rates for Different Types of Bricks with HSN Code<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/razorpay.com\/learn\/gst-on-bricks\/#Previous-GST-Rate-Structure-for-Brick-Manufacturing\" >Previous GST Rate Structure for Brick Manufacturing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/razorpay.com\/learn\/gst-on-bricks\/#Comparison-of-GST-Changes-for-Brick-Manufacturers\" >Comparison of GST Changes for Brick Manufacturers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/razorpay.com\/learn\/gst-on-bricks\/#Impact-of-GST-on-the-Brick-Industry\" >Impact of GST on the Brick Industry<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/razorpay.com\/learn\/gst-on-bricks\/#ITC-on-Bricks-Eligibility-Claim-Process-and-Common-Blocks\" >ITC on Bricks: Eligibility, Claim Process, and Common Blocks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/razorpay.com\/learn\/gst-on-bricks\/#Frequently-Asked-Questions\" >Frequently Asked Questions<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"GST-Rate-on-Bricks\"><\/span>GST Rate on Bricks<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div style=\"border-left: 4px solid #0073aa; background: #f0f8ff; padding: 15px; margin: 20px 0; border-radius: 5px;\">\n<h2 style=\"color: #0073aa; font-size: 18px; margin: 0 0 8px 0; display: inline-block;\"><span class=\"ez-toc-section\" id=\"Key-takeaways\"><\/span>Key takeaways<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"display: inline-block; margin: 0 0 0 10px; padding-left: 18px; vertical-align: top;\">\n<li>GST on bricks in India is generally 12% when suppliers claim Input Tax Credit (ITC). Some manufacturers can opt for a 6% GST rate without claiming ITC under the composition scheme.<\/li>\n<li>Most construction bricks such as red bricks, clay bricks, and fly ash bricks fall under HSN code 6901, which is the classification used to determine the GST rate for these products.<\/li>\n<li>Different types of bricks can attract different GST rates depending on the material and usage. For example, specialised bricks like refractory bricks may attract around 18% GST under a different HSN classification.<\/li>\n<li>Understanding the correct GST rate and HSN code helps builders, contractors, and suppliers maintain proper tax compliance and claim eligible input tax credits where applicable.<\/li>\n<li>Brick manufacturers and suppliers must also ensure proper GST registration and accurate invoicing, especially when turnover crosses the GST threshold, to avoid compliance issues during audits.<\/li>\n<\/ul>\n<\/div>\n<p>The GST on bricks in India is currently set at 12%, applicable to various types such as regular building bricks, fly ash bricks, sand lime bricks, blocks, and roofing tiles. This rate was revised from the previous 18% to align with market demands and economic conditions.<\/p>\n<p>Additionally, products in this category can opt for the <a href=\"https:\/\/razorpay.com\/learn\/gst-composition-scheme-benefits\/\">composition scheme<\/a>, as per a government notification issued on March 31, 2022. This change benefits manufacturers and simplifies compliance, especially for small businesses.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Recent-GST-Changes-Impacting-the-Brick-Industry\"><\/span>Recent GST Changes Impacting the Brick Industry<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h4><strong>September 25, 2024 &#8211; Gujarat High Court Ruling<\/strong><\/h4>\n<p>The Gujarat High Court clarified that fly ash bricks and blocks containing less than 90% fly ash content will be subject to a reduced GST rate of 5%, instead of the previous 18%. This ruling provides significant relief to manufacturers of bricks with lower fly ash content.<\/p>\n<h4><strong>December 21, 2024 &#8211; GST Council Update<\/strong><\/h4>\n<p>During the <a href=\"https:\/\/razorpay.com\/learn\/55th-gst-council-meeting-news\/\">55th GST Council meeting<\/a>, it was confirmed that Autoclaved Aerated Concrete (AAC) blocks containing over 50% fly ash will attract a 12% GST rate. This update helps clarify tax treatment for AAC blocks in the market.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST-Rates-for-Different-Types-of-Bricks-with-HSN-Code\"><\/span><b>GST Rates for Different Types of Bricks with HSN Code<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding the <a href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/\">GST rates<\/a> for various types of bricks is essential for manufacturers to accurately price their products and manage their tax liabilities. Here\u2019s a detailed look at the current rate of <a href=\"https:\/\/razorpay.com\/learn\/gst-goods-and-services-tax-guide\/\">GST<\/a> for different types of bricks with HSN code as per the <a href=\"https:\/\/cbic-gst.gov.in\/gst-goods-services-rates.html\" target=\"_blank\" rel=\"noopener\">GST council<\/a>:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><b>Type of Brick<\/b><\/h3>\n<\/td>\n<td>\n<h3 style=\"text-align: center;\"><b>HSN Code<\/b><\/h3>\n<\/td>\n<td>\n<h3 style=\"text-align: center;\"><b>GST Rate<\/b><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Building Bricks<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">6810<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">12%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Fly Ash Bricks, Aggregates, and Blocks\u00a0<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">HSN 6815<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">12%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Fossil Meals Bricks or Bricks of Similar Siliceous Earths<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">6901<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">12%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Paving Bricks<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">6904<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">12%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Refractory Bricks<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">6902<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">18%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Bricks of Pressed or Moulded Glass<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">7016<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">18%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Earthen or roofing tiles<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">6905 10 00<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">12%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">These rates are determined based on the nature and usage of the bricks. For instance, fly ash bricks, which are considered environmentally friendly, attract a lower GST rate compared to traditional building bricks.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Previous-GST-Rate-Structure-for-Brick-Manufacturing\"><\/span><b>Previous GST Rate Structure for Brick Manufacturing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Before the recent updates, the GST rate structure for bricks was different, with variations that had notable impacts on the industry. Here\u2019s a comparison of the previous and current GST rates:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><b>Type of Brick<\/b><\/h3>\n<\/td>\n<td>\n<h3 style=\"text-align: center;\"><b>Previous GST Rate<\/b><\/h3>\n<\/td>\n<td>\n<h3 style=\"text-align: center;\"><b>Current GST Rate<\/b><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Building Bricks<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">12%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Fly Ash Bricks<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">12%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sand Lime Bricks<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">12%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Paving Bricks<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">12%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Refractory Bricks<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">18%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">18%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Comparison-of-GST-Changes-for-Brick-Manufacturers\"><\/span>Comparison of GST Changes for Brick Manufacturers<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex-shrink-0 flex flex-col relative items-end\">\n<div>\n<div class=\"pt-0\">\n<div class=\"gizmo-bot-avatar flex h-8 w-8 items-center justify-center overflow-hidden rounded-full\">\n<p class=\"relative p-1 rounded-sm flex items-center justify-center bg-token-main-surface-primary text-token-text-primary h-8 w-8\"><span style=\"font-size: 19px;\">Here\u2019s a comparative overview of the key GST changes affecting the brick industry, highlighting the shifts in registration thresholds and composition scheme eligibility.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><b>Particulars<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>Earlier<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>As of Now<\/b><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Turnover Threshold for GST Registration<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Required if annual turnover exceeded Rs. 40 lakhs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Reduced to Rs. 20 lakhs per Notification No. 03\/2022-Central Tax<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Composition Scheme Eligibility<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Available if annual turnover did not exceed Rs. 1.5 crores<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not available; special scheme allows 6% GST without ITC (Notification No. 02\/2022-Central Tax)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">GST Rates for Non-Composition Scheme<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5% GST with ITC for manufacturing and trading<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Increased to 12% GST with ITC (Notification No. 02\/2022-Integrated Tax (Rate))<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Impact-of-GST-on-the-Brick-Industry\"><\/span>Impact of GST on the Brick Industry<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<p><span style=\"font-weight: 400;\">The recent changes in GST rates for bricks, effective April 1, 2022, have introduced notable adjustments in the tax landscape for the brick industry. Here&#8217;s a summary of the key impacts:<\/span><\/p>\n<h3><strong>Increased Rate of GST on Bricks<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">The GST rate for bricks has increased to 12% with Input Tax Credit (ITC) and 6% without ITC. This is a significant rise from the previous 5% rate with ITC, reflecting a higher tax burden on brick suppliers.<\/span><\/p>\n<h3><strong>Changes in Composition Scheme<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Previously, suppliers with an annual turnover of up to Rs. 1.5 crores could opt for the composition scheme, which provided lower GST rates of 1% without ITC and 5% with ITC. As of the latest notifications, this option has been removed. Suppliers can now only opt for a special composition scheme paying 6% GST without ITC, as per Notification No. 02\/2022-Central Tax.<\/span><\/p>\n<h3><strong>ITC Availability<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Suppliers can now choose between a 12% GST rate with ITC or a 6% GST rate without ITC. If opting for the 6% rate, they will not be able to claim ITC on inputs, which may affect cost management and pricing strategies.<\/span><\/p>\n<h3><strong>Registration Threshold Changes<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">The registration threshold limit for brick suppliers has been reduced from Rs. 40 lakhs to Rs. 20 lakhs. This means that suppliers with an annual turnover exceeding Rs. 20 lakhs must register as regular taxpayers under GST, increasing their compliance requirements.<\/span><\/p>\n<h3><strong>Impact on Compliance and Costs<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">The revised GST rates and changes in the composition scheme have implications for compliance costs and operational strategies. Suppliers must adapt to the new tax structure and manage their tax liabilities more carefully, potentially leading to higher costs for end consumers.<\/span><\/p>\n<h3><strong>Market and Operational Adjustments<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">The increase in GST rates and the removal of the composition scheme may lead to adjustments in market dynamics and operational practices within the brick industry. Suppliers may need to reconsider their pricing strategies and operational efficiencies in response to these changes.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"ITC-on-Bricks-Eligibility-Claim-Process-and-Common-Blocks\"><\/span><b>ITC on Bricks: Eligibility, Claim Process, and Common Blocks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Input Tax Credit (ITC) allows businesses to offset the GST they pay on purchases against the GST they collect on sales. In the construction and manufacturing ecosystem, bricks are a common input material, so understanding whether ITC can be claimed on them is important for managing tax liability.<\/span><\/p>\n<h3><b>Eligibility to Claim ITC on Bricks<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses can claim ITC on bricks only when the GST structure allows it and the purchase is used for taxable business activities. Under the current tax structure, bricks are generally taxed at 12% GST with ITC or 6% GST without ITC, depending on the option chosen by the supplier.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This means:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"> If the supplier charges 12% GST, the buyer can typically claim ITC.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">If the supplier opts for 6% GST under the special scheme, ITC cannot be claimed.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Additionally, the buyer must be GST-registered and use the bricks for business or taxable supply activities to be eligible for credit.<\/span><\/p>\n<h3><b>How to Claim ITC on Bricks<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">To successfully claim ITC on bricks, businesses must follow the standard GST credit process:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase bricks from a GST-registered supplier.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure the invoice includes the supplier\u2019s GSTIN, tax amount, and HSN code.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Confirm that the supplier has reported the invoice in their GST returns (GSTR-1).<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reflect the credit in your GSTR-2B or purchase records.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Claim the ITC while filing your GSTR-3B return.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Proper documentation and invoice matching are critical, as GST authorities allow ITC only when the transaction is correctly reported.<\/span><\/p>\n<h3><b>Common Situations Where ITC on Bricks Is Blocked<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Even though ITC is generally available on construction materials, there are situations where it may be restricted or disallowed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Some common blocks include:<\/span><\/p>\n<ol>\n<li><b> Construction of Immovable Property for Own Use<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> If bricks are used to construct a building or property for personal or internal use, ITC may be blocked under Section 17(5) of the CGST Act.<\/span><\/li>\n<li><b> Supplier Opts for the Lower GST Rate Without ITC<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> If the supplier charges the concessional 6% GST without ITC, the buyer cannot claim the credit.<\/span><\/li>\n<li><b> Missing or Incorrect Tax Invoices<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> ITC cannot be claimed without a valid GST invoice or supplier GST reporting.<\/span><\/li>\n<li><b> Purchases for Personal Construction<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Bricks used for personal property construction (for example, building a house) are not eligible for ITC claims.\u00a0<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Frequently-Asked-Questions\"><\/span><strong>Frequently Asked Questions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><strong>1. What are the benefits for taxpayers opting to Pay Tax at 6%?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Taxpayers opting to pay tax at 6% under the Composition Scheme benefit from simplified compliance, lower tax liability, and reduced paperwork.<\/span><\/p>\n<h3><strong>2. What is the HSN code of Fly Ash Bricks?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">The HSN code for fly ash bricks is 6815.<\/span><\/p>\n<h3><strong>3. What is the GST rate for paving bricks?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">The GST rate for paving bricks is 12%.<\/span><\/p>\n<h3><strong>4. What are the HSN codes of refractory and building bricks?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">The HSN code for refractory bricks is 6902, and for building bricks, it is 6810.<\/span><\/p>\n<h3><strong>5. What is the rate of GST on fly ash bricks?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">The GST rate on fly ash bricks is 5%.<\/span><\/p>\n<h3><strong>6. What are the HSN codes of sand lime bricks?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">The HSN code for sand lime bricks is 6901.<\/span><\/p>\n<h3><strong>7. What are the GST Rates for Those Not in the Composition Scheme?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">For those not in the Composition Scheme, the GST rates vary based on the type of brick, with rates such as 12% for building bricks and 5% for fly ash bricks.<\/span><\/p>\n<h3><strong>8. Who Can Opt for the Composition Scheme as a Registered Individual?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Registered individuals with an annual turnover of up to Rs. 1.5 crore can opt for the Composition Scheme.<\/span><\/p>\n<h3><strong>9. If a Supplier Chooses to Supply Goods at 12%, Do They Need to Reverse the ITC on Stock Bought Before 1st April 2022?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, if the supplier chooses to supply goods at 12%, they need to reverse the ITC on stock purchased before 1st April 2022.<\/span><\/p>\n<h3><strong>10. Are there any special schemes under GST for small brick manufacturers?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, small brick manufacturers can benefit from the Composition Scheme, which simplifies tax compliance and reduces the tax burden.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Goods and Services Tax (GST) has transformed India&#8217;s tax system since 2017, impacting various industries, including brick manufacturing. This article covers GST rates on bricks with their HSN codes, recent updates, and impact on manufacturers, distributors, and construction professionals. Whether you&#8217;re in production or construction, this guide will help you navigate GST regulations effectively. GST<\/p>\n","protected":false},"author":151156615,"featured_media":13631,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3913],"tags":[3936],"class_list":{"0":"post-12624","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst-rates-goods-and-service-tax-rates-slabs","8":"tag-gst-on-bricks"},"_links":{"self":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/12624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/users\/151156615"}],"replies":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/comments?post=12624"}],"version-history":[{"count":13,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/12624\/revisions"}],"predecessor-version":[{"id":18896,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/12624\/revisions\/18896"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media\/13631"}],"wp:attachment":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media?parent=12624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/categories?post=12624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/tags?post=12624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}