GST classification of AAC blocks as 'articles of cement or concrete' confirms applicable Schedule tax treatment for such supplies. Autoclaved aerated concrete (AAC) blocks with at least fifty percent fly ash as raw material are classified as Articles of cement, of concrete or of artificial stone, attracting the Schedule GST treatment for that category; clarification is made by Circular No. 247/04/2025 GST dated 14.02.2025 and the position applies until 21 09 2025.
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 classification of AAC blocks as 'articles of cement or concrete' confirms applicable Schedule tax treatment for such supplies.
Autoclaved aerated concrete (AAC) blocks with at least fifty percent fly ash as raw material are classified as Articles of cement, of concrete or of artificial stone, attracting the Schedule GST treatment for that category; clarification is made by Circular No. 247/04/2025 GST dated 14.02.2025 and the position applies until 21 09 2025.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.