Important Keyword: Notification No. 14/2025 - Integrated Tax (Rate), Section 15(5) CGST Act 2017, Section 5(1) IGST Act 2017,
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 17th September, 2025
Notification No. 14/2025 - Integrated Tax (Rate): Seeks to notify GST rate for bricks.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB- SECTION (i)]
G.S.R…-(E). - In exercise of the powers conferred by sub-section (1) of section 5 the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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 integrated tax of 12 per cent in respect of goods specified in Schedule appended to this notification, that shall be levied on inter-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, 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,—
- 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);
- 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;
- 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 day of September, 2025.
[F. No CBIC-190341/188/2025-TRU]
(Dheeraj Sharma)
Under Secretary to the Government of India
Download PDF: Notification No. 14/2025- Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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