GST on construction aggregates treated at reduced rate under Schedule 1 for specified pebbles, gravel, crushed stone and macadam. Pebbles, gravel, broken or crushed stone used for concrete aggregates, road metalling, railway ballast, shingle, flint, macadam (including tarred macadam) of slag, dross or similar industrial waste, and granules, chippings and powder of stones under headings 2515-2516 are classified under Schedule 1 and attract GST @ 5%, with the rate effective up to the schedule's stated expiry date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on construction aggregates treated at reduced rate under Schedule 1 for specified pebbles, gravel, crushed stone and macadam.
Pebbles, gravel, broken or crushed stone used for concrete aggregates, road metalling, railway ballast, shingle, flint, macadam (including tarred macadam) of slag, dross or similar industrial waste, and granules, chippings and powder of stones under headings 2515-2516 are classified under Schedule 1 and attract GST @ 5%, with the rate effective up to the schedule's stated expiry date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.