GST rate for construction aggregates applies under Schedule I per notification, becoming effective in late September. Imposition of GST @ 5% on pebble, gravel, broken or crushed stone used for concrete aggregates, road metalling, railway or other ballast, shingle, flint, macadam (including tarred macadam) and granules, chippings and powder of stones in headings 2515 or 2516; rate effective from 22-09-2025 under Notification No. 9/2025-Integrated Tax (Rate).
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Provisions expressly mentioned in the judgment/order text.
GST rate for construction aggregates applies under Schedule I per notification, becoming effective in late September.
Imposition of GST @ 5% on pebble, gravel, broken or crushed stone used for concrete aggregates, road metalling, railway or other ballast, shingle, flint, macadam (including tarred macadam) and granules, chippings and powder of stones in headings 2515 or 2516; rate effective from 22-09-2025 under Notification No. 9/2025-Integrated Tax (Rate).
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