GST exemption entry for fly ash products revised, substituting listed product descriptions and altering prior content requirement. Amendment substitutes the table entry in the Kerala SGST notification to read 'Fly ash bricks; Fly ash aggregates; Fly ash blocks', replacing the prior formulation. The amendment is made under powers conferred by the Kerala State Goods and Services Tax Act and comes into force on the stated commencement date. The explanatory note states the earlier exemption referenced a 90 percent or more fly ash content formulation which has now been replaced on the recommendation of the Council.
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Provisions expressly mentioned in the judgment/order text.
GST exemption entry for fly ash products revised, substituting listed product descriptions and altering prior content requirement.
Amendment substitutes the table entry in the Kerala SGST notification to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks", replacing the prior formulation. The amendment is made under powers conferred by the Kerala State Goods and Services Tax Act and comes into force on the stated commencement date. The explanatory note states the earlier exemption referenced a 90 percent or more fly ash content formulation which has now been replaced on the recommendation of the Council.
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