IGST rate notified for specified construction materials, applying to inter State supplies of listed bricks, tiles and aggregates. Notification notifies an Integrated Tax rate of 12 per cent on inter State supplies of goods specified in the appended Schedule, identifying particular tariff items for 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 applies tariff nomenclature and interpretation rules from the First Schedule to the Customs Tariff Act, 1975 and adopts statutory definitions from the Central, Integrated and Union Territory GST Acts where applicable; it comes into force on the 22nd day of September, 2025.
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.
IGST rate notified for specified construction materials, applying to inter State supplies of listed bricks, tiles and aggregates.
Notification notifies an Integrated Tax rate of 12 per cent on inter State supplies of goods specified in the appended Schedule, identifying particular tariff items for 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 applies tariff nomenclature and interpretation rules from the First Schedule to the Customs Tariff Act, 1975 and adopts statutory definitions from the Central, Integrated and Union Territory GST Acts where applicable; it comes into force on the 22nd day of September, 2025.
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