GST rate revision moves specified building bricks and tiles into a lower tax slab, changing applicable state tax treatment. Amendment revises State GST schedules to remove certain lower-rate entries and insert specified descriptions for fly ash bricks, fly ash aggregate, fossil meal bricks, building bricks and earthen or roofing tiles into a higher-rate schedule, thereby reclassifying those goods for GST purposes and changing their applicable state tax treatment, effective from the commencement date specified in the notification.
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Provisions expressly mentioned in the judgment/order text.
GST rate revision moves specified building bricks and tiles into a lower tax slab, changing applicable state tax treatment.
Amendment revises State GST schedules to remove certain lower-rate entries and insert specified descriptions for fly ash bricks, fly ash aggregate, fossil meal bricks, building bricks and earthen or roofing tiles into a higher-rate schedule, thereby reclassifying those goods for GST purposes and changing their applicable state tax treatment, effective from the commencement date specified in the notification.
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