The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 14/2025-Central Tax (Rate) dated September 17 2025, notifies 12% GST rate on a range of essential construction materials. This move officially enacts the recommendations made during the 56th GST Council meeting, which was held on September 03, 2025, in New Delhi under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The Council’s meeting focused on recommendations relating to changes in GST tax rates.
The notification specifies that the 12% central tax will be levied on intra-state supplies of fly ash bricks, blocks, and aggregates; bricks of fossil meals; building bricks; and earthen or roofing tiles. This clarified tax structure, which comes into force on the 22nd of September, 2025, provides crucial guidance for manufacturers and businesses within the construction sector, ensuring uniformity and compliance across the industry.
| S. No. | Tariff item, Sub-heading, Heading or Chapter | 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 earths |
| 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.
This notification shall come into force on the 22nd day of September, 2025.
Note:Â Similar notification has been brought under the UTGST Act, 2017 vide No. 14/2025-Union Territory Tax (Rate) dated September 17, 2025 and under the IGST Act, 2017 vide No. 14/2025-Integrated Tax (Rate) dated September 17, 2025.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/09/CBIC-N.No_.-14-2025-CT-IG-UT.pdf
