GST rate reclassification moves specified bricks and tiles into a different tax schedule, effective April first. The Government amends Notification (01/2017) to omit specified entries from the lower-rate Schedule I and to insert four entries into Schedule II naming: fly ash bricks or fly ash aggregate (including fly ash blocks) with ninety percent or more fly ash content; bricks of fossil meals or similar siliceous earths (HSN 69010010); building bricks (HSN 69041000); and earthen or roofing tiles (HSN 69051000). The amendment is made under the taxing powers of the GST Act and takes effect on 1 April 2022.
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GST rate reclassification moves specified bricks and tiles into a different tax schedule, effective April first.
The Government amends Notification (01/2017) to omit specified entries from the lower-rate Schedule I and to insert four entries into Schedule II naming: fly ash bricks or fly ash aggregate (including fly ash blocks) with ninety percent or more fly ash content; bricks of fossil meals or similar siliceous earths (HSN 69010010); building bricks (HSN 69041000); and earthen or roofing tiles (HSN 69051000). The amendment is made under the taxing powers of the GST Act and takes effect on 1 April 2022.
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