Central GST on construction materials notified, imposing central tax on listed bricks, aggregates, blocks and roofing tiles. Notification prescribes a central tax rate of 6 per cent on specified construction materials for intra-State supplies, listing fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The notification directs use of the First Schedule to the Customs Tariff Act for tariff interpretation and adopts definitions from the CGST, IGST and UTGST Acts; it is issued under section 9(1) and section 15(5) of the CGST Act and specifies a commencement date.
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.
Central GST on construction materials notified, imposing central tax on listed bricks, aggregates, blocks and roofing tiles.
Notification prescribes a central tax rate of 6 per cent on specified construction materials for intra-State supplies, listing fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The notification directs use of the First Schedule to the Customs Tariff Act for tariff interpretation and adopts definitions from the CGST, IGST and UTGST Acts; it is issued under section 9(1) and section 15(5) of the CGST Act and specifies a commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.