State tax rate notified for specified construction materials, applying to intra State supplies and prescribing interpretation rules. Notification under the Jharkhand GST Act notifies a state tax rate of six per cent on intra State supplies of specified construction materials-fly ash bricks, aggregates and blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-identified by Customs Tariff headings in the appended Schedule, with tariff interpretation governed by the First Schedule to the Customs Tariff Act and meanings of undefined terms drawn from central GST statutes, effective from the stated September 2025 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.
State tax rate notified for specified construction materials, applying to intra State supplies and prescribing interpretation rules.
Notification under the Jharkhand GST Act notifies a state tax rate of six per cent on intra State supplies of specified construction materials-fly ash bricks, aggregates and blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-identified by Customs Tariff headings in the appended Schedule, with tariff interpretation governed by the First Schedule to the Customs Tariff Act and meanings of undefined terms drawn from central GST statutes, effective from the stated September 2025 date.
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