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    <title>2021 (10) TMI 148 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The appellate authority upheld the original ruling, determining that Fly Ash Bricks are classifiable under Tariff item 68159910. The applicable GST rate is 12% up to 14.11.2017 and 18% from 15.11.2017 onwards, as per Notification No.01/2017-Central Tax (Rate) dated 28.06.2017. The appeal was rejected, affirming the classification and tax rate set by the Advance Ruling Authority.</description>
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      <description>The appellate authority upheld the original ruling, determining that Fly Ash Bricks are classifiable under Tariff item 68159910. The applicable GST rate is 12% up to 14.11.2017 and 18% from 15.11.2017 onwards, as per Notification No.01/2017-Central Tax (Rate) dated 28.06.2017. The appeal was rejected, affirming the classification and tax rate set by the Advance Ruling Authority.</description>
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