State tax rate notification for specified construction materials; intra-state levy prescribed, effective later this month. Notification prescribes a special State tax rate of 6 per cent on specified construction materials for intra-state supply, identifying taxable items by tariff headings (fly ash bricks and aggregates; bricks of fossil meals or similar siliceous earths; building bricks; earthen or roofing tiles). The notification applies the First Schedule to the Customs Tariff Act for interpretation and adopts definitions from the Kerala SGST and Integrated GST Acts; it specifies an operative commencement date and records that the rate follows the GST Council recommendation.
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Provisions expressly mentioned in the judgment/order text.
State tax rate notification for specified construction materials; intra-state levy prescribed, effective later this month.
Notification prescribes a special State tax rate of 6 per cent on specified construction materials for intra-state supply, identifying taxable items by tariff headings (fly ash bricks and aggregates; bricks of fossil meals or similar siliceous earths; building bricks; earthen or roofing tiles). The notification applies the First Schedule to the Customs Tariff Act for interpretation and adopts definitions from the Kerala SGST and Integrated GST Acts; it specifies an operative commencement date and records that the rate follows the GST Council recommendation.
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