GST rate amendment: reclassification of certain bricks and tiles changes state tax grouping, effective from April. The notification omits serial numbers 225B, 226, 227 and 228 from Schedule I and inserts serials 176B-176E after 176A in Schedule II to reclassify specified bricks, blocks and roofing tiles into the listed entries with their tariff descriptions and HSN references; the amendment is issued under the Jharkhand GST Act and is effective from the first day of April, 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: reclassification of certain bricks and tiles changes state tax grouping, effective from April.
The notification omits serial numbers 225B, 226, 227 and 228 from Schedule I and inserts serials 176B-176E after 176A in Schedule II to reclassify specified bricks, blocks and roofing tiles into the listed entries with their tariff descriptions and HSN references; the amendment is issued under the Jharkhand GST Act and is effective from the first day of April, 2022.
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