Bricks HSN Code 6901: Clay Bricks, Fly Ash & GST Rate Overview

What is HSN Code 6901?

HSN Code 6901 categorizes all clay bricks, fossil meals bricks, and other similar siliceous earth bricks. It is the standard code for traditional building bricks widely used in construction, both for load-bearing walls and partition work. This also covers select bricks of siliceous earths, giving clarity for GST compliance by builders, traders, and suppliers.​

GST Rates & Exemptions for HSN Code 6901

As of 2025, the GST on regular building bricks and clay bricks under HSN 6901 is set at 12%. This rate also applies to bricks of fossil meals and similar siliceous earths. The 12% GST slab helps align pricing and compliance for the entire brick industry. Meanwhile, fly ash bricks and certain blocks with lower fly ash content currently attract a reduced rate of 5% (HSN 6815), following recent court and GST Council notifications. Special bricks like refractory (HSN 6902) and pressed glass bricks (HSN 7016) draw higher GST at 18%.​

Table Notes

• GST rates apply regardless of whether the bricks are used in domestic, commercial, or infrastructure projects.
• The below table lists the main HSN codes and rates for different brick types.
• Exemptions and composition schemes may apply to small businesses—rules and turnover limits have recently changed.

GST Rates Applicable Under Brick HSN Codes

What’s Included Under Brick Services HSN 6901?

Bricks under HSN 6901 include traditional red clay bricks, pressed and moulded fossil bricks, and bricks of siliceous earths. These are foundational in civil construction, used for residential, commercial, and infrastructure projects. The code ensures clarity for billing, supplier compliance, and GST filing.​

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Key Exemptions Under GST for Bricks

Small manufacturers with turnover below ₹20 lakhs may be exempt from GST registration. The composition scheme now allows eligible suppliers to pay GST at 6% (without ITC), simplifying filing for micro and small brick manufacturers. Exemption and concessional rates also apply to certain eco-friendly or fly ash bricks, depending on composition and recent judicial/GST council rulings.​

Input Tax Credit (ITC) Rules for Bricks

Suppliers and manufacturers charging the regular 12% GST can claim ITC for input goods and services directly used in making bricks. If a business opts for the 6% composition scheme, ITC cannot be claimed. Careful selection between regular and composition scheme (considering turnover and credit requirements) is crucial for optimal tax management and pricing.​

GST on Brick Charges: Practical Scenarios

• A clay brick manufacturer invoices sales at 12% GST, passing ITC eligibility to builders and contractors.
• Small fly ash brick manufacturers may opt for 5% GST under HSN 6815 if their blocks meet content rules.
• Brick suppliers under the 6% composition scheme handle simplified billing but cannot claim ITC.

Common Mistakes in Brick GST

• Using the wrong HSN code—e.g., billing fly ash bricks under 6901 instead of 6815.
• Applying the composition scheme without meeting revised eligibility.
• Not reversing ITC when moving to a different GST rate or scheme.
• Recording incorrect fly ash content, risking rate disputes.

Conclusion

HSN Code 6901 governs GST on clay and traditional building bricks with a standard 12% rate in 2025. Special GST slabs and composition rules for fly ash and eco-bricks must be followed. Careful compliance, HSN usage, and ITC management keep costs in check and filings error-free for manufacturers, traders, and contractors.​

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FAQs: HSN Code 6901 & Bricks GST

What is HSN 6901?

It is the GST code for building bricks, including clay and fossil bricks, and bricks of similar siliceous earths.

What’s the standard GST rate for clay bricks?

The rate is 12% under HSN 6901 for most building and clay bricks.

Can ITC be claimed on clay bricks?

Yes, regular GST filers at 12% can claim ITC on inputs used for brick production and sale.

Which brick types are taxed at 5%?

Fly ash bricks with less than 90% fly ash (HSN 6815) currently enjoy a 5% GST after recent court clarification.

Are there GST exemptions for small brick manufacturers?

Yes, businesses below ₹20 lakhs turnover are exempt, and the 6% composition scheme is available (without ITC) for eligible small manufacturers.