The standard GST rate for fly ash bricks under HSN code 69041000 is 12%. If opting for the composition scheme, the rate reduces to 6%. However, if the fly ash content exceeds 90%, a different HSN code (6815) applies, with a GST rate of 5%.
20 April 2024
as far as my understanding of construction materials is, Fly ash bricks rarely have more than 70% fly ash content in it. However, if your product has >90% fly ash content, then the HSN code you are referring to should be 6815 where 5% rate is prescribed. else, the HSN code you referred to has 12% rate.