https://www.taxtmi.com/caselaws?id=778240 AAR held that fly ash bricks are classifiable under HSN 6815 99 10 and, from 18.07.2022, attract GST at 12% irrespective of fly ash content (no 6% concession). Bricks are not exempt, supplies are taxable under the normal scheme (not reverse charge), and no special reduced rate applies when sold to Government/PSUs. A manufacturer may avail ITC if charging 12% (opting for concessional 6% would bar ITC as per conditions). Manufacturers of fly ash bricks are ineligible for the composition scheme. Issue on GST on fly ash as raw material was held outside AAR's purview. en-us Mon, 01 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778240 AAR held that fly ash bricks are classifiable under HSN 6815 99 10 and, from 18.07.2022, attract GST at 12% irrespective of fly ash content (no 6% concession). Bricks are not exempt, supplies are taxable under the normal scheme (not reverse charge), and no special reduced rate applies when sold to Government/PSUs. A manufacturer may avail ITC if charging 12% (opting for concessional 6% would bar ITC as per conditions). Manufacturers of fly ash bricks are ineligible for the composition scheme. Issue on GST on fly ash as raw material was held outside AAR's purview. Case-Laws GST Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778240