State GST rate on specified construction materials notified, applying to bricks and roofing tiles from the effective date. Notification under the Odisha Goods and Services Tax Act notifies a State tax rate of 6 per cent on specified construction materials-fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-for intra State supplies, and directs application of Customs Tariff terminology and interpretive rules; undefined terms adopt meanings from the Odisha GST Act, Integrated GST Act and Union Territory GST Act. The notification takes effect 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 on specified construction materials notified, applying to bricks and roofing tiles from the effective date.
Notification under the Odisha Goods and Services Tax Act notifies a State tax rate of 6 per cent on specified construction materials-fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-for intra State supplies, and directs application of Customs Tariff terminology and interpretive rules; undefined terms adopt meanings from the Odisha GST Act, Integrated GST Act and Union Territory GST Act. The notification takes effect on 22nd September, 2025.
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