Notify the HGST rate on Specified Construction Materials (like Bricks, tiles etc.) - 14/2025-State Tax (Rate) - Himachal Pradesh SGST

Construction materials notified for 6% state GST rate on intra-State supplies, effective 22 September 2025.

A state tax at the rate of 6 per cent is notified for intra State supplies of the goods listed in the Schedule, where each good is identified by its tariff item, sub heading, heading or Chapter. The Schedule covers fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks and earthen or roofing tiles. Interpretation follows the rules of the First Schedule to the Customs Tariff Act and terms not defined herein have the meanings assigned in the relevant goods and services tax enactments. The notification is effective 22 September 2025.