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    <title>2020 (9) TMI 546 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>GST classification of fly ash bricks and fly ash blocks depends on the precise tariff entry and the notification in force on the relevant date. Fly ash bricks containing 40% to 60% fly ash were treated as classifiable under tariff item 68159910, with GST at 12% up to 14.11.2017 and 18% from 15.11.2017, because they did not meet the later concessional description requiring 90% or more fly ash. Fly ash blocks were treated as classifiable under tariff item 68159990, attracting GST at 12% up to 31.12.2018 and 5% from 01.01.2019 after the specific Schedule I entry was inserted.</description>
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