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        Case ID :
        GST

        6904 10 00

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        GST omission for specified building bricks removes a prior concessional Schedule rate entry affecting classification. Tariff item 6904 10 00, described as building bricks, has been omitted from Schedule 1 by Notification No. 1/2022-Integrated Tax (Rate) dated 31.3.2022, effective 1.4.2022, thereby removing the prior Schedule treatment applicable to these goods under the integrated tax rate framework.
                          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 omission for specified building bricks removes a prior concessional Schedule rate entry affecting classification.

                                Tariff item 6904 10 00, described as building bricks, has been omitted from Schedule 1 by Notification No. 1/2022-Integrated Tax (Rate) dated 31.3.2022, effective 1.4.2022, thereby removing the prior Schedule treatment applicable to these goods under the integrated tax rate framework.


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