GST classification update reassigns specific bricks and roofing tiles to a different rate schedule, affecting tax treatment. The State amends an existing GST notification to omit certain low-rate entries and insert specified HSN-coded entries for bricks, fly ash blocks, and roofing tiles into a higher-rate Schedule, identifying fly ash bricks or aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; the amendment takes effect on the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST classification update reassigns specific bricks and roofing tiles to a different rate schedule, affecting tax treatment.
The State amends an existing GST notification to omit certain low-rate entries and insert specified HSN-coded entries for bricks, fly ash blocks, and roofing tiles into a higher-rate Schedule, identifying fly ash bricks or aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; the amendment takes effect on the stated commencement date.
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