GST applicability on ceramic constructional goods confirmed by notification, changing Schedule II treatment and tax application. Specified ceramic constructional goods - chimney-pots, cowls, chimney liners and architectural ornaments - are allocated to Schedule II and subject to the goods and services tax rate referenced in Notification No. 09/2025 (IGST(Rate)), with that rate and Schedule II application effective from the notification's stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST applicability on ceramic constructional goods confirmed by notification, changing Schedule II treatment and tax application.
Specified ceramic constructional goods - chimney-pots, cowls, chimney liners and architectural ornaments - are allocated to Schedule II and subject to the goods and services tax rate referenced in Notification No. 09/2025 (IGST(Rate)), with that rate and Schedule II application effective from the notification's stated commencement date.
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