Amendment to GST notification adds specific building material classifications, altering tax treatment from the stated effective date. The State GST notification amends the Table in Notification No. 14/2019-State Tax by inserting four tariff entries for building materials: fly ash bricks or fly ash aggregate with 90% or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment adjusts tax classification for these goods and is deemed to have come into force from the stated effective date under the empowering provision of the Chhattisgarh Goods and Services Tax Act.
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.
Amendment to GST notification adds specific building material classifications, altering tax treatment from the stated effective date.
The State GST notification amends the Table in Notification No. 14/2019-State Tax by inserting four tariff entries for building materials: fly ash bricks or fly ash aggregate with 90% or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment adjusts tax classification for these goods and is deemed to have come into force from the stated effective date under the empowering provision of the Chhattisgarh Goods and Services Tax Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.