This notification, dated September 17, 2025, establishes the Integrated Goods and Services Tax (IGST) rate for specific types of bricks and tiles. Issued by the Ministry of Finance, the document sets a 12% integrated tax on the inter-State supply of certain goods, as recommended by the GST Council. The affected products include fly ash bricks, aggregates, and blocks, as well as building bricks, bricks made from fossil meals or similar siliceous earths, and earthen or roofing tiles. The notification references the Customs Tariff Act of 1975 for product classification and interpretation. This change is intended to create a standardized tax structure for these building materials and will be effective from September 22, 2025.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 14/2025- Integrated Tax (Rate) | Dated: 17th September, 2025
G.S.R. 657(E).- In exercise of the powers conferred by sub-section (1) of section 5 the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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 integrated tax of 12 per cent in respect of goods specified in Schedule appended to this notification, that shall be levied on inter-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
| S. No. | Tariff item, Sub-heading, Heading or Chapter |
Description |
| (1) | (2) | (3) |
| 1. | 6815 | Fly ash bricks; Fly ash aggregates; Fly ash blocks |
| 2. | 6901 00 10 | Bricks of fossil meals or similar siliceous earths |
| 3. | 6904 10 00 | Building bricks |
| 4. | 6905 10 00 | Earthen or roofing tiles |
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 22nd day of September, 2025.
[F. No CBIC-190341/188/2025-TRU]
(Dheeraj Sharma)
Under Secretary to the Government of India
