GST rate on specified construction materials set at six per cent for listed intra-state supplies. A state tax rate of 6 per cent is notified for intra-State supplies of specified construction materials under the Uttarakhand Goods and Services Tax Act, 2017, covering fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The notification adopts Customs Tariff Act classifications and interpretative rules, and applies definitions from the Uttarakhand Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. It comes into force on 22 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.
GST rate on specified construction materials set at six per cent for listed intra-state supplies.
A state tax rate of 6 per cent is notified for intra-State supplies of specified construction materials under the Uttarakhand Goods and Services Tax Act, 2017, covering fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The notification adopts Customs Tariff Act classifications and interpretative rules, and applies definitions from the Uttarakhand Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. It comes into force on 22 September 2025.
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