CBIC notifies list of specified construction materials taxable at 12% Notification No. 14/2025- Integrated Tax (Rate)
NOTIFICATION
New Delhi, the 17th September, 2025
No. 14/2025- Integrated Tax (Rate)
G.S.R. 657(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.
| S.No. | Tariff item, Sub-heading, Heading or | Description Chapter |
| 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 |