Amendment to State GST notification adds HSN entries for building and fly ash bricks, effective from April implementation. Amendment inserts HSN-coded entries for fly ash bricks or fly ash aggregate with at least ninety percent fly ash content (including fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles into the Table of Notification No.10/2019-State Tax after serial number 3; the amendment is issued under section 23(2) of the Delhi Goods and Services Tax Act, 2017 and takes effect from the 1st day of April, 2022.
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Provisions expressly mentioned in the judgment/order text.
Amendment to State GST notification adds HSN entries for building and fly ash bricks, effective from April implementation.
Amendment inserts HSN-coded entries for fly ash bricks or fly ash aggregate with at least ninety percent fly ash content (including fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles into the Table of Notification No.10/2019-State Tax after serial number 3; the amendment is issued under section 23(2) of the Delhi Goods and Services Tax Act, 2017 and takes effect from the 1st day of April, 2022.
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