GST classification updated: new brick and tile items added to state notification, changing taxable goods list effective from April. Amendment to Notification No.14/2019-State Tax inserts four new table entries after serial number 3, adding: 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 is made under the proviso to sub-section (1) of section 10 of the Sikkim Goods and Services Tax Act, 2017 and comes into force on 1 April, 2022.