GST exemption notification amendment expands listed goods to include fly ash bricks, building bricks, and earthen roofing tiles. Amends the Uttar Pradesh GST notification under section 23(2) by inserting additional entries in the table after serial number 3. The added goods include fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The amendment expands the notification's listed goods category and takes effect from 1 April 2022.
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Provisions expressly mentioned in the judgment/order text.
GST exemption notification amendment expands listed goods to include fly ash bricks, building bricks, and earthen roofing tiles.
Amends the Uttar Pradesh GST notification under section 23(2) by inserting additional entries in the table after serial number 3. The added goods include fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The amendment expands the notification's listed goods category and takes effect from 1 April 2022.
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