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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: (i) Whether fly ash bricks manufactured with 40% to 60% fly ash content are classifiable under tariff item 68159910 and what GST rate applies; (ii) Whether fly ash blocks are classifiable under tariff item 68159990 and what GST rate applies.
Issue (i): Whether fly ash bricks manufactured with 40% to 60% fly ash content are classifiable under tariff item 68159910 and what GST rate applies.
Analysis: The product was examined against the relevant tariff entry and the rate notifications. Fly ash bricks with 90% or more fly ash content were brought into Schedule I by amendment, while the applicant's product contained only 40% to 60% fly ash and therefore did not satisfy that specific entry. Once omitted from the concessional entry, the product did not remain covered by the earlier Schedule II entry and fell to be assessed under the residuary entry for goods not specified elsewhere.
Conclusion: Fly ash bricks were held classifiable under tariff item 68159910, with GST at 12% up to 14.11.2017 and 18% with effect from 15.11.2017. The ruling was against the assessee on the rate claim.
Issue (ii): Whether fly ash blocks are classifiable under tariff item 68159990 and what GST rate applies.
Analysis: The tariff schedule specifically distinguished bricks and blocks, and the later amendment omitted the earlier Schedule II entry while inserting fly ash blocks in Schedule I. On that basis, fly ash blocks were treated as falling under the specific Schedule I entry from 01.01.2019, attracting the concessional rate thereafter. Before that amendment, they remained covered by the then-applicable Schedule II entry.
Conclusion: Fly ash blocks were held classifiable under tariff item 68159990, with GST at 12% up to 31.12.2018 and 5% with effect from 01.01.2019. The ruling was partly in favour of the assessee on the rate claim for the later period.
Final Conclusion: The ruling settled the classification and rate of both products by reference to the applicable tariff entries and amendment dates, granting concessional treatment only where the later notification specifically brought the goods within Schedule I.
Ratio Decidendi: For GST classification, the specific tariff entry and the notification in force on the relevant date control the applicable rate, and a product not answering the concessional description cannot claim that rate merely because it is broadly to a named item.
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