GST on Fly Ash Bricks 2026: Applicable Rate, HSN Code and Invoice Rules

Quick answer: fly ash bricks are classified under HSN 6815. The rate charged depends on the classification of your supply and on whether input tax credit is claimed — bricks are one of the categories where the rate has changed repeatedly, so confirm the current notification before you raise an invoice. The sections below set out how the rate is applied, how it compares with clay bricks, and what the invoice must show.

Introduction to Fly Ash Bricks and GST Rates in India

Fly ash bricks are a type of building material that has gained popularity in India due to their environmental benefits and cost-effectiveness. The Indian government has been promoting the use of fly ash bricks as a sustainable alternative to traditional clay bricks. In this article, we will discuss the GST rates applicable to fly ash bricks in India, along with a detailed tax breakdown, comparison with the pre-GST tax regime, and frequently asked questions regarding input tax credit and compliance.

Fly-ash bricks are classified under HSN 6815 — the tariff item 6815 99 10 covers fly-ash bricks, a classification the Tamil Nadu Authority for Advance Ruling confirmed on 1 September 2025. HSN 6810 covers articles of cement, concrete or artificial stone, which is a different entry and not the classification for fly-ash bricks. The applicable rate has changed more than once and the sources available conflict: the AAR held that fly-ash bricks attract 12% with input tax credit (or 6% without it under the concessional notification), while other current sources report a 5% rate following the September 2025 rationalisation. Confirm the rate against the CBIC rate finder for your exact product before raising an invoice — this page does not assert a single figure while that conflict is unresolved. The effective date of this rate is July 1, 2017. The brief description of goods/services is "articles of cement, concrete or artificial stone, whether or not reinforced." There are no special conditions or exemptions applicable to fly ash bricks.

HSN Code	Goods/Services	GST Rate (%)	Effective Date
6815 99 10	Fly-ash bricks	Disputed — 12% with ITC / 6% without (TN AAR); 5% reported elsewhere	—

Fly Ash Bricks and GST Tax Breakdown

Composition vs Regular Bricks

The GST tax breakdown for fly ash bricks is as follows:

Let's assume the base price of fly ash bricks is ₹100 per unit. The GST amount would be ₹5 (5% of ₹100), making the total price ₹105 per unit.

For comparison, the tax breakdown for regular bricks is as follows:

Let's assume the base price of regular bricks is ₹120 per unit. At the 12% rate the AAR applied, ₹100 of bricks carries ₹12 of GST (₹112 total); at 5% it would carry ₹5 (₹105 total). Which applies depends on the rate confirmed for your supply.

Calculator Widget

To calculate the total GST amount for fly ash bricks, you can use the following calculator widget:

Base Price: ₹

GST Rate: %

Total Price: ₹

Calculate GST

function calculateGST() { var basePrice = document.getElementById("base-price").value; var gstRate = document.getElementById("gst-rate").value; var gstAmount = (basePrice * gstRate) / 100; var totalPrice = basePrice + gstAmount; document.getElementById("total-price").value = totalPrice; }

Comparison with Pre-GST Tax Regime

Prior to the introduction of GST, the tax regime for fly ash bricks in India was as follows:

The central excise duty was 10%, and the value-added tax (VAT) ranged from 5% to 15% depending on the state. Additionally, there were other taxes such as the central sales tax and the entry tax.

The total tax burden under the pre-GST regime was around 20-25% of the base price. In contrast, the GST rate of 5% is significantly lower, making fly ash bricks more competitive in the market.

Frequently Asked Questions

Input Tax Credit and Compliance

Here are some frequently asked questions regarding input tax credit and compliance for fly ash bricks:

• What is the input tax credit available for fly ash bricks? The input tax credit is available for the GST paid on the purchase of raw materials, such as fly ash, cement, and sand.
• How do I claim the input tax credit? The input tax credit can be claimed by filing the GST return (GSTR-3B) and providing the necessary documentation, such as the invoice and the payment voucher.
• What are the compliance requirements for fly ash bricks? The compliance requirements include obtaining the necessary licenses and permits, maintaining accurate records, and filing the GST returns on time.

Compliance Tips

Here are some compliance tips to avoid common billing mistakes associated with fly ash bricks:

1. Ensure that the invoice includes all the necessary details, such as the HSN code, GST rate, and the quantity of goods sold.
2. Verify the GST registration number of the supplier and the recipient to ensure that the input tax credit is available.
3. Maintain accurate records of the purchases and sales, including the invoices, payment vouchers, and the GST returns.

In conclusion, fly-ash bricks are classified under HSN 6815 99 10, and the applicable rate is disputed: the Authority for Advance Ruling applied 12% with input tax credit (6% without it under the concessional notification), while other current sources report 5% following the September 2025 rationalisation. Confirm the rate for your exact supply before raising an invoice. The tax breakdown, comparison with the pre-GST tax regime, and frequently asked questions regarding input tax credit and compliance have been discussed in detail. By following the compliance tips and using the calculator widget, businesses can ensure accurate billing and compliance with the GST regulations.

Browse the rest of the GST rate guides by sector, including services and materials used in construction.

Working on your own GST position? Get AI GST Assistance on WhatsApp for your invoices, and see how AI GST reconciliation matches your purchase register with GSTR-2B.