Coal went to 18% GST in September 2025. Check whether your kiln keeps more on 6% without credit or 12% with credit.
Building bricks · GST rates as read on 22 Oct 2026
1Enter your season2See which rate keeps more3Print the note
This is a sample — a 40-lakh-brick kiln selling at ₹6,400 per 1,000, burning 15 t of coal per lakh at ₹15,500 a tonne. Replace it with your figures.
Your season
five numbers
Most kilns sell at a market rate that includes GST.
15 t is typical for a Bull's-trench kiln; change if you know yours.
Coal bought without a GST bill gives you no credit. 100% assumed.
Everything else
open only what you need
Other GST you pay₹0 per lakh bricks
Leave 0 if you're not sure — it only helps 12%.
Kiln name and your CAprinted on the note
Blank prints "Your kiln".
Blank leaves the name off the note.
Why the answer changed in 2025
Until 21 Sep 2025 coal carried 5% GST plus ₹400 a tonne cess, and the cess gave no credit — so 6% won for almost every kiln.
From 22 Sep 2025 coal is 18% with no cess, and all of it comes back as credit on 12% — so the line moved to about 28% of your price.
How this works
12% with credit. You charge 12% on bricks and claim back the GST on your coal and other bills.
6% without credit. You charge 6% but claim no credit on what goes into the bricks, so the 18% on coal is a cost.
No composition scheme. Bricks can't use composition, so these are the only two choices.
The comparison, per lakh bricks. On a GST-included price you keep price ÷ 1.06 less coal with its GST on 6%, or price ÷ 1.12 less coal before GST on 12%.
Coal without a GST bill costs the same either way, so it drops out; only coal on GST bills moves the answer.
Left out: sales to other States, diesel (outside GST), mining royalty, sand-lime bricks (5%), and mixing both rates in one season.
Bricks: Notification 01/2022-Central Tax (Rate) (12%) and 02/2022-Central Tax (Rate) (6% without credit), from 1 Apr 2022; coal 18% with no cess from 22 Sep 2025 (Ministry of Coal release, 22 Sep 2025).
An estimate from your own numbers under the GST rates as read on 22 Oct 2026. It is not advice on your kiln's position; confirm the switch with your CA before the season's first invoice.
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Per lakh bricks: 6% | 12%
₹, rounded
Want your practitioner to make the switch cleanly? Karan's office handles kiln GST → cakarangupta.com
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