State tax rate notification on specified construction materials imposes SGST for intra state supplies, effective from notified date. Notification designates a State Tax rate of 6 per cent on intra state supplies of specified construction materials listed by tariff item in the Schedule (including fly ash bricks and aggregates, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles), applies the First Schedule to the Customs Tariff Act, 1975 for interpretation, and aligns undefined terms with the relevant Goods and Services Tax enactments; the notification specifies its commencement date.
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Provisions expressly mentioned in the judgment/order text.
State tax rate notification on specified construction materials imposes SGST for intra state supplies, effective from notified date.
Notification designates a State Tax rate of 6 per cent on intra state supplies of specified construction materials listed by tariff item in the Schedule (including fly ash bricks and aggregates, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles), applies the First Schedule to the Customs Tariff Act, 1975 for interpretation, and aligns undefined terms with the relevant Goods and Services Tax enactments; the notification specifies its commencement date.
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