UTGST rate schedule amended: low-rate items removed and construction brick items reclassified to a higher UTGST rate. The notification omits serial numbers 225B, 226, 227 and 228 from Schedule I (2.5%) and inserts new serials 176B-176E into Schedule II (6%) identifying HSN headings and descriptions for fly ash bricks or fly ash aggregate with ninety per cent or more fly ash content (including fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; the amendment is effective from the first day of April, 2022.
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Provisions expressly mentioned in the judgment/order text.
UTGST rate schedule amended: low-rate items removed and construction brick items reclassified to a higher UTGST rate.
The notification omits serial numbers 225B, 226, 227 and 228 from Schedule I (2.5%) and inserts new serials 176B-176E into Schedule II (6%) identifying HSN headings and descriptions for fly ash bricks or fly ash aggregate with ninety per cent or more fly ash content (including fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; the amendment is effective from the first day of April, 2022.
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