HSN codes
HSN codes and GST rates for brick and block makers
The codes a kiln or block plant prints on its truckload invoices, and the codes on the coal, cement and fly ash bills it buys.
In short
Clay bricks usually sit under HSN 6901 or 6904, fly-ash bricks under 6815 and concrete blocks under 6810. SimpleERP keeps the HSN and rate on each product and prints them on every invoice line.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
The codes and usual rates
| HSN | Goods | Usual GST rate | Notes |
|---|---|---|---|
| 6901 | Bricks and blocks of siliceous earths | check | Covered by the brick special scheme from 1 April 2022; see the section below |
| 6904 | Ceramic building bricks, flooring blocks and filler tiles | check | Common code for red clay bricks; special scheme as notified |
| 6815 | Fly-ash bricks and fly-ash aggregate | 5% | Applies where fly ash content meets the notified threshold |
| 6810 | Concrete and cement blocks, paver blocks | check | Sand lime bricks and cement blocks sit here; the rate differs by item |
| 6905 | Roofing tiles of clay | check | Included in the brick special scheme, as notified |
| 2523 | Cement (OPC, PPC) | 18% | Moved from 28% on 22 September 2025 |
| 2701 | Coal | 18% | Moved from 5% plus compensation cess on 22 September 2025 |
| 2621 | Fly ash | 5% | Main input for fly-ash bricks |
| 2508 | Clays | 5% | Brick earth bought by the load |
| 2505 | Natural sand | 5% | Used in block mixes |
| 2517 | Crushed stone and stone dust | 5% | Quarry dust used in blocks |
| 2710 | High speed diesel for loaders and trucks | Outside GST | VAT applies, so there is no GST credit |
| 8474 | Brick and block making machines and parts | 18% | Capital goods; credit is usually available |
| 3824 | Ready-mix concrete and binders | 18% | Bought for the plant floor or sold by block units |
Sources: CBIC: Customs tariff (HSN chapters), GST Council: rate changes effective 22 September 2025, CBIC: GST rates and notifications. Verified .
Which HSN codes does a brick maker use most?
Most of what a brick yard sells lives in chapter 69 (ceramic products, which covers fired clay bricks) and chapter 68 (articles of stone, cement and similar materials, which covers fly-ash bricks and concrete blocks). What it buys sits elsewhere: cement in chapter 25, coal in chapter 27 and fly ash in chapter 26.
That split matters because inputs and outputs do not share a rate. A kiln may sell bricks under a special scheme without input credit while paying full GST on coal and cement, and a block plant sells at one rate and buys cement at another. Getting each code right decides both the tax you charge and the credit you can claim.
What changed on 22 September 2025 for brick makers?
The September 2025 rate changes hit the inputs side of a brick yard more than the outputs. Update these product rates before you post a bill dated after the change.
- Cement moved to 18% from 28%, so block plants pay less tax on every bag and the credit on it falls too.
- Coal moved to 18% from 5%, and the compensation cess on it ended. SimpleERP does not compute cess, so older bills that carried cess need your CA's review.
- Bricks under the special scheme: from 1 April 2022 kilns were given a choice of 6% without input credit or 12% with credit, as notified. We have not confirmed how the 22 September 2025 rate changes treat that scheme, so the rate cells above say check: confirm the scheme and your option on the CBIC site before billing.
- Fly-ash bricks and blocks have their own entries under 6815 and 6810, so do not copy the clay brick rate onto them.
HSN on invoices and the GSTR-1 HSN summary in SimpleERP
Set the HSN once on each brick, block and raw material, and SimpleERP carries it everywhere the tax law needs it.
- HSN on every product and every invoice line, so a truckload of 4,000 bricks prints 6904 next to the quantity.
- Four or six digits by turnover, as notified: currently four digits on B2B invoices up to ₹5 crore of aggregate turnover and six above it.
- The HSN summary report groups sales by code with taxable value, CGST, SGST and IGST, and exports to CSV for GSTR-1 table 12. See HSN codes on invoices and GSTR-1 table 12.
- Rates live on the product, so when a rate changes you edit it once and new invoices pick it up.
Illustration of a profit and loss statement for April to September 2026 with net profit of ₹4,12,800, a GST summary and the lock date.
Inputs and input tax credit for brick makers
Your purchase bills carry the supplier's HSN, and those codes are what the portal shows in your [GSTR-2B](/glossary/gstr-2b).
- Coal, cement, fly ash and sand come in on supplier bills under 2701, 2523, 2621 and 2505, each line with its own HSN and tax.
- Your scheme decides the credit: a kiln that chose the rate without credit cannot claim the tax on coal or cement for those bricks.
- Match the codes: the purchase register lists every bill with GSTIN, HSN and tax and exports to CSV, so your CA can check it against GSTR-2B.
- Diesel stays outside GST, so keep it as an expense with no credit line.
FAQ
Questions, answered
How many digits of HSN must a brick maker print?
As notified, a business with aggregate turnover up to ₹5 crore in the previous year shows at least four digits on B2B invoices, and above ₹5 crore shows six digits on every invoice. More digits are always allowed. Set the code once on each product in SimpleERP and it prints on every line.
What is the GST rate on bricks?
Clay bricks under 6901 and 6904 have been under a special scheme since 1 April 2022, with a choice of 6% without input credit or 12% with credit, as notified. We have not confirmed how the 22 September 2025 rate changes treat that scheme, so confirm the scheme and your option on the CBIC site before billing. Fly-ash bricks under 6815 are usually 5%, as notified; check. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
Is ITC available on cement and coal for a brick kiln?
It depends on the option you chose. A kiln on the lower rate without credit cannot claim the GST on coal or cement used for those bricks. A kiln or block plant on the standard rate can claim it, provided the supplier's bill appears in GSTR-2B and the other conditions are met.
Where do I set HSN in SimpleERP?
Open the product, type the HSN code and pick the GST rate. Every invoice line for that product then carries both, and the HSN summary report groups your sales by code. You can also set HSN for many products at once through the product CSV import.
Related
Keep reading
GST billing for brick makers
One tax invoice per lorry, with bricks billed per thousand and blocks per piece, and the tax split from the site's state.
Read moreBricks and blocks
Bricks in thousands by yard, batch costs from a BOM, truckload GST invoices and builder credit.
Read moreHSN code
The number that classifies goods for GST and customs, and so decides their GST rate.
Read more
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