GST rate amendment reclassifies bricks, fly ash products and roofing tiles into the higher tax schedule. Uttarakhand SGST rate structure was amended by omitting specified entries from Schedule I carrying 2.5% tax and inserting new entries into Schedule II carrying 6% tax. The amendments covered fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The notification was deemed to come into force from 1 April 2022.
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 amendment reclassifies bricks, fly ash products and roofing tiles into the higher tax schedule.
Uttarakhand SGST rate structure was amended by omitting specified entries from Schedule I carrying 2.5% tax and inserting new entries into Schedule II carrying 6% tax. The amendments covered fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The notification was deemed to come into force from 1 April 2022.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
