GST classification amendment inserts specific building material entries into the state notification, effective from the stated date. The State amends a prior GST notification by inserting HSN-coded entries for specified building materials-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-into the Table of the earlier notification under the authority of the proviso to Section 10(1) of the Madhya Pradesh GST Act, 2017, and declares the amendment effective from 1 April 2022.
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Provisions expressly mentioned in the judgment/order text.
GST classification amendment inserts specific building material entries into the state notification, effective from the stated date.
The State amends a prior GST notification by inserting HSN-coded entries for specified building materials-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-into the Table of the earlier notification under the authority of the proviso to Section 10(1) of the Madhya Pradesh GST Act, 2017, and declares the amendment effective from 1 April 2022.
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