GST rate change: specified building materials reclassified to a higher tax schedule, effective from the start of April. Amendment to an Odisha GST notification removes specified serial entries from Schedule I (lower rate) and inserts new serial entries into Schedule II (higher rate) listing fly ash bricks or fly ash aggregate with high fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment is issued under section 9(1) and section 15(5) of the Odisha GST Act and is deemed to have come into force on 1 April 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rate change: specified building materials reclassified to a higher tax schedule, effective from the start of April.
Amendment to an Odisha GST notification removes specified serial entries from Schedule I (lower rate) and inserts new serial entries into Schedule II (higher rate) listing fly ash bricks or fly ash aggregate with high fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment is issued under section 9(1) and section 15(5) of the Odisha GST Act and is deemed to have come into force on 1 April 2022.
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