State GST rate notification for specified construction materials takes effect, imposing state tax on intra State supplies. The Government notifies a state tax rate of 6 per cent on intra State supplies of specified construction materials listed in the Schedule (including fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles), linking the levy to the corresponding tariff item entries. The notification directs use of the First Schedule to the Customs Tariff Act for interpretation and applies GST Act definitions to undefined terms, coming into force on 22nd 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.
State GST rate notification for specified construction materials takes effect, imposing state tax on intra State supplies.
The Government notifies a state tax rate of 6 per cent on intra State supplies of specified construction materials listed in the Schedule (including fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles), linking the levy to the corresponding tariff item entries. The notification directs use of the First Schedule to the Customs Tariff Act for interpretation and applies GST Act definitions to undefined terms, coming into force on 22nd September 2025.
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