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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Notification amendment adds specific brick and tile products to the GST tariff schedule, altering goods classification.</h1> The notification inserts four new tariff entries into the Table of the earlier Goa GST notification, adding fly ash bricks or fly ash aggregate and fly ash blocks (6815), bricks of fossil meals or similar siliceous earths (6901 00 10), building bricks (6904 10 00), and earthen or roofing tiles (6905 10 00). The amendment is made under the proviso to sub section (1) of section 10 of the Goa Goods and Services Tax Act, 2017 and takes effect on 1 April 2022.

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