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of <h1>GST Rate Clarification: Autoclaved Aerated Concrete Blocks with 50% Fly Ash Content Under Schedule 3 at 18% IGST</h1> Goods under Schedule 3 are subject to IGST at 18% or CGST at 9% plus SGST/UTGST at 9%. This includes articles of cement, concrete, or artificial stone, whether reinforced or not. Clarification is provided regarding the classification and GST rate for autoclaved aerated concrete blocks with at least 50% fly ash content, as per Circular No. 247/04/2025-GST dated 14.02.2025. The schedule was amended by notification no. 43/2017 effective from 15-11-2017, previously covering precast concrete pipes.
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