GST rate amendment reclassifies certain bricks and tiles into a higher tax schedule under Delhi SGST notification. Amends the State GST rate notification by omitting specified serial numbers from the 2.5% Schedule and inserting specified entries into the 6% Schedule identifying fly ash bricks or fly ash aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The amendment takes effect from the notified commencement date and modifies the principal State Tax (Rate) notification accordingly.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment reclassifies certain bricks and tiles into a higher tax schedule under Delhi SGST notification.
Amends the State GST rate notification by omitting specified serial numbers from the 2.5% Schedule and inserting specified entries into the 6% Schedule identifying fly ash bricks or fly ash aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The amendment takes effect from the notified commencement date and modifies the principal State Tax (Rate) notification accordingly.
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