GST on Bricks, Tiles and Fly Ash Blocks Fixed at 12% wef 22nd Sep 2025

The Ministry of Finance has issued Notification No. 14/2025-Central Tax (Rate) dated 17th September 2025, prescribing a 6% Central GST rate on specified building materials, which translates to an overall 12% GST (6% CGST + 6% SGST) on intra-State supplies. Acting under Sections 9(1) and 15(5) of the CGST Act, 2017, the Central Government, on the recommendation of the GST Council, has listed goods in the Schedule to which the new rate applies. These goods include fly ash bricks, aggregates and blocks (tariff heading 6815); bricks of fossil meals or similar siliceous earths (tariff item 6901 00 10); building bricks (tariff item 6904 10 00); and earthen or roofing tiles (tariff item 6905 10 00).

The notification clarifies that tariff classifications are aligned with the First Schedule of the Customs Tariff Act, 1975, and that interpretation rules under the Customs Tariff shall apply. Expressions not specifically defined in this notification but covered under GST legislations will carry the same meaning as provided in the CGST Act, IGST Act, or UTGST Act.

This amendment aligns GST rates on certain construction inputs with GST Council recommendations and ensures uniform tax treatment of widely used building materials. The revised rate of 12% GST (6% CGST + 6% SGST) will come into effect from 22nd September 2025.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 14/2025-Central Tax (Rate) | Dated: 17^th September, 2025

G.S.R. 656-(E). – In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the central tax of 6 per cent in respect of goods specified in Schedule appended to this notification, that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedule, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule.

SCHEDULE

Explanation. — For the purposes of this notification, —

(a) the expressions “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(b) the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification;

(c) the words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.

2. This notification shall come into force on the 22^nd September, 2025.

[F. No CBIC-190341/188/2025-TRU]

(Dheeraj Sharma)
Under Secretary to the Government of India