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

What is HSN Code 6901?

HSN Code 6901 is the GST classification code for building bricks, clay bricks, fossil meals bricks, and similar siliceous earth bricks used in construction projects across India. The standard GST rate applicable to most clay bricks under HSN 6901 is 12%.

This HSN code is commonly used by:

• Brick manufacturers
• Construction contractors
• Real estate developers
• Building material suppliers
• GST-registered traders

For GST filing, invoicing, and Input Tax Credit (ITC) compliance, businesses must use the correct brick HSN code to avoid tax disputes.

HSN Code 6901 at a Glance

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.

Which Bricks Fall Under HSN Code 6901?

The following brick categories are generally classified under HSN Code 6901:

• Traditional red clay bricks
• Burnt clay bricks
• Building bricks
• Fossil meals bricks
• Siliceous earth bricks
• Construction masonry bricks

The code is mainly used for conventional construction materials and should not be confused with fly ash bricks, refractory bricks, or glass bricks that fall under separate HSN classifications.

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 is the primary GST classification for clay bricks, building bricks, fossil meals bricks, and similar siliceous earth products used across India's construction industry. The standard GST rate applicable under this code is 12%, making proper classification essential for manufacturers, suppliers, contractors, and builders.

Understanding the difference between HSN 6901 and other brick classifications such as HSN 6815 for fly ash bricks helps businesses remain GST compliant, claim Input Tax Credit correctly, and avoid tax classification disputes. For accurate invoicing and GST filing, always verify the latest GST notifications and applicable rates before issuing invoices.

Also check
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GST rates in india 2026

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.

What is the GST rate on bricks in India?

Most traditional clay bricks under HSN Code 6901 attract 12% GST. However, fly ash bricks may qualify for a lower GST rate depending on their composition and applicable notifications.

What is the HSN code for red bricks?

Red clay bricks are generally classified under HSN Code 6901.

Can builders claim ITC on bricks?

Yes. Builders and contractors purchasing bricks from regular GST-registered suppliers can generally claim Input Tax Credit subject to GST provisions.

Are fly ash bricks covered under HSN 6901?

No. Fly ash bricks are usually classified under HSN Code 6815 and may attract a different GST rate.

Why is the correct HSN code important?

Using the correct HSN code helps businesses maintain GST compliance, claim ITC correctly, and avoid tax notices or classification disputes.