Bricks HSN Code Explained: A Simple Guide

When dealing with bricks, whether you’re buying, selling, or manufacturing them, it’s important to understand how they are classified and taxed. In India, this classification is done using HSN Codes, which are part of the Goods and Services Tax (GST) system. This guide will explain the different HSN Codes for bricks and their GST rates in very simple language.

What is an HSN Code?

HSN stands for Harmonized System of Nomenclature. It’s a method used internationally to classify goods. Each type of product, like bricks, has a unique code. This helps in identifying the goods and determining the applicable GST rates.

Different Types of Bricks and Their HSN Codes

Bricks come in various types and materials, and each has a specific HSN Code. Here’s a breakdown of the main HSN Codes related to bricks and their GST rates:

1. Granite and Monumental Stones – HSN Code 2516
   • HS Code 25161100: This code is for crude or roughly trimmed granite. Granite is a type of building stone. The GST rate for this is 5%. It includes products like granite blocks used in brick production.
2. Plastic Products – HSN Code 3924
   • HS Code 39241090: This code covers plastic tableware and kitchenware. It includes products like plastic bricks or components. The GST rate for these items is 18%.
3. Wooden Articles – HSN Code 4421
   • HS Code 44219090: This is for various wooden articles, not specifically bricks, but it can include wooden bricks or items made from wood. The GST rate here is 12%.
4. Natural Stones – HSN Code 6802
   • HS Code 68022900: This code is for natural stones that are worked, like sand bricks. The GST rate for these stones is 12%.
5. Cement and Concrete Products – HSN Code 6810
   • HS Code 681011: This covers building blocks and bricks made from cement or concrete. These bricks are commonly used in construction. The GST rate is 18%.
   • HS Code 681019: This code includes tiles, flagstones, and bricks made from cement or concrete, excluding building blocks. It also has an 18% GST rate.
   • HS Code 681099: This includes other cement, concrete, or artificial stone products that are not specifically listed elsewhere. The GST rate is 18%.
   • HS Code 68101110: This is specifically for cement bricks, like RCC poles. The GST rate is 18%.
6. Mica Products – HSN Code 6814
   • HS Code 68149060: This code is for mica bricks. Mica is a mineral used in various applications. The GST rate is 18%.
7. Fly Ash Bricks – HSN Code 6815
   • HS Code 68159910: This covers bricks made from fly ash, a byproduct of coal burning. The GST rate is 12%.
8. Ceramic Products – HSN Code 6901
   • HS Code 690100: This code is for ceramic bricks, blocks, and tiles made from siliceous fossil meals like kieselguhr. The GST rate is 5%.
   • HS Code 69010010: This includes various types of ceramic bricks. The GST rate is 5%.
   • HS Code 69010090: This includes other ceramic goods like fire bricks. The GST rate is 5%.
9. Refractory Ceramic Goods – HSN Code 6902
   • HS Code 690210: This code covers refractory bricks and tiles made from elements like magnesium or chromium. The GST rate is 18%.
   • HS Code 690220: This is for refractory bricks and tiles with high alumina content. The GST rate is 18%.
   • HS Code 690290: This includes various other refractory goods not specifically covered by other codes. The GST rate is 18%.
   • HS Code 69021010: This is for magnesite bricks and shapes. The GST rate is 18%.
   • HS Code 69021020: This code covers chrome magnesite bricks. The GST rate is 18%.
   • HS Code 69021030: This includes magnesite chrome bricks. The GST rate is 18%.
   • HS Code 69021040: This is for magnesia carbon bricks and shapes. The GST rate is 18%.
   • HS Code 69021050: This code is for direct bonded basic bricks and shapes. The GST rate is 18%.
   • HS Code 69022010: This includes silica bricks and shapes. The GST rate is 18%.
   • HS Code 69022020: This covers high alumina bricks and shapes. The GST rate is 18%.
   • HS Code 69022030: This code is for alumina carbon bricks and shapes. The GST rate is 18%.
   • HS Code 69022040: This is for silicon carbide bricks and shapes. The GST rate is 18%.
   • HS Code 69022050: This covers mullite bricks. The GST rate is 18%.
   • HS Code 69029010: This includes fire clay bricks and shapes. The GST rate is 18%.
   • HS Code 69029020: This code is for graphite carbon bricks and shapes. The GST rate is 18%.
10. Refractory Ceramic Goods – HSN Code 6903
    • HS Code 690310: This code is for refractory ceramic goods like retorts and crucibles, containing graphite or carbon. The GST rate is 18%.
    • HS Code 690320: This is for ceramic goods containing alumina or a compound of alumina and silica. The GST rate is 18%.
11. Ceramic Building Materials – HSN Code 6904
    • HS Code 690410: This code covers ceramic building bricks. The GST rate is 5%.
    • HS Code 690490: This includes ceramic flooring blocks and tiles, excluding specific types. The GST rate is 5%.
    • HS Code 69041000: This is for building bricks made from red clay. The GST rate is 5%.
12. Glass Products – HSN Code 7016
    • HS Code 701690: This code covers paving blocks, bricks, and other glass products for building purposes. The GST rate is 18%.
13. Brick Making Machinery – HSN Code 8474
    • HS Code 847480: This includes machinery for shaping or molding mineral products like bricks. The GST rate is 18%.
    • HS Code 84748010: This code is specifically for brick and tile making machinery. The GST rate is 18%.
    • HS Code 84748090: This covers machinery for molding and shaping plastering materials and other mineral products. The GST rate is 18%.

Why Understanding HSN Codes is Important

Knowing the correct HSN Code for bricks helps in several ways:

1. Accurate Tax Calculation: Different HSN Codes come with different GST rates. Knowing the right code ensures you calculate and pay the correct amount of GST.
2. Smooth Import/Export Process: If you’re importing or exporting bricks, accurate HSN Codes help in compliance with customs regulations and avoid delays.
3. Proper Classification: Correctly classifying bricks helps in proper inventory management and pricing.
4. Financial Planning: Understanding GST rates helps in budgeting and financial planning for businesses dealing with bricks.

Conclusion

HSN Codes are crucial for identifying and classifying bricks and related products for taxation and regulatory purposes. Whether you’re a buyer, seller, or manufacturer, understanding these codes ensures smooth business operations and compliance with GST regulations. If you’re ever unsure about which HSN Code to use, consulting with a tax expert or business advisor can provide clarity and help you stay on the right track.By familiarizing yourself with these HSN Codes and GST rates, you can make informed decisions and manage your business more effectively.