Notification – Central Tax (Rate), dated 17th September 2025 – Levy of 6% GST on Bricks, Tiles and Fly Ash Products (Effective 22nd September 2025)

Last updated: 19 September 2025

Notice Date : 17 September 2025

Quick Summary

A new central tax notification has been issued, introducing a 6% Goods and Services Tax (GST) on specific building materials. This rate will apply to intra-state supplies of fly ash bricks, fly ash aggregates, fly ash blocks, bricks made from fossil meals, building bricks, and earthen or roofing tiles. The new GST rate comes into effect from 22nd September 2025.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 14/2025-Central Tax (Rate)

New Delhi, the 17th September, 2025

G.S.R...-(E). - In exercise of the powers conferred by sub-section (1) of section 9 and 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 central tax of 6 per cent in respect of goods specified in Schedule appended to this notification, that shall be levied on intra-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, Headingor Chapte	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 earth
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 September, 2025.

[F. NoCBIC-190341/188/2025-TRU]

(Dheeraj Sharma)
Under Secretary to the Government of India

FAQ :

The new central tax rate for specified bricks, tiles, and fly ash products is 6%.

This notification comes into force on 22nd September 2025.

The notification affects fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earth, building bricks, and earthen or roofing tiles.

No, it applies to specific types of bricks, tiles, and fly ash products as listed in the notification.

This notification is issued by the Ministry of Finance, Department of Revenue, Government of India.

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Notification No : Notification No. 14/2025-Central Tax (Rate)
Published in GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1010441/ENG/Notifications

Attached File : 322600_11498_14_2025_ctr_eng.pdf

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