As of September 22nd, 2025, standard bricks will be subject to a 5% GST rate, with Input Tax Credit (ITC) not being allowed. However, higher slab bricks, such as cement and refractory types, will move to an 18% GST rate, where ITC can be claimed. A notification is expected to confirm that bricks will continue to attract a 12% GST rate, as the 12% slab is being phased out.
16 September 2025
The Centre will issue a notification this week to retain the goods and services tax (GST) rates for brick and tobacco products at 12 percent and 28 percent, government sources said. Since the 12 percent slab is being done away with, a notification is required to preserve the existing levy on bricks. “The notification will clarify that only bricks will continue to attract the 12 percent GST rate,” a government source told.