GST rate on bricks notified for intra-State supplies under Delhi GST law, applying to specified tariff items. Notification under the Delhi GST Act, 2017 notifies a State tax of 6 per cent on specified brick and related building-material goods for intra State supplies, linked to tariff item entries in the appended Schedule. The Schedule identifies fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The Explanation incorporates the First Schedule to the Customs Tariff Act, 1975 for interpretation and provides that undefined terms carry meanings from the relevant GST Acts. The notification takes effect from 22 September 2025.
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Provisions expressly mentioned in the judgment/order text.
GST rate on bricks notified for intra-State supplies under Delhi GST law, applying to specified tariff items.
Notification under the Delhi GST Act, 2017 notifies a State tax of 6 per cent on specified brick and related building-material goods for intra State supplies, linked to tariff item entries in the appended Schedule. The Schedule identifies fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The Explanation incorporates the First Schedule to the Customs Tariff Act, 1975 for interpretation and provides that undefined terms carry meanings from the relevant GST Acts. The notification takes effect from 22 September 2025.
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