State tax on specified building materials and fly ash products notified for intra-State supplies under the Uttar Pradesh GST framework. State tax of 6 per cent is prescribed on intra-State supplies of specified goods under the Uttar Pradesh Goods and Services Tax Act, 2017. The notified goods include fly ash bricks, fly ash aggregates and fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The schedule is to be interpreted with reference to the Customs Tariff Act, 1975, and the notification comes into force on 22 September 2025.
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Provisions expressly mentioned in the judgment/order text.
State tax on specified building materials and fly ash products notified for intra-State supplies under the Uttar Pradesh GST framework.
State tax of 6 per cent is prescribed on intra-State supplies of specified goods under the Uttar Pradesh Goods and Services Tax Act, 2017. The notified goods include fly ash bricks, fly ash aggregates and fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The schedule is to be interpreted with reference to the Customs Tariff Act, 1975, and the notification comes into force on 22 September 2025.
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