TaxTMI 
TaxTMI 
TaxTMI 
2020 (9) TMI 546
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....d 'Fly Ash Blocks' by using the following raw materials: (a) Cement (5% to 20%). (b) Fly Ash (40% to 60%). (c) Sand (35% to 55%). (d) Lime (5% to 20%). (e) Water- (As per requirement). The applicant has further submitted that the above products are manufactured from the mixer which is prepared by mixing the aforesaid raw materials in desired proportion and The HSN code of both the products is 68159910; that they are paying GST @ 5% on 'Fly Ash Bricks' and 12% on 'Fly Ash Blocks' till notification No:24/2018-Central Tax(Rate) date 31.12.2018. The applicant has submitted the following question for the purpose of advance ruling: "Whether supply of Fly Ash Bricks and Fly Ash Blocks are covered under Chapter heading 68159090 and lia....
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....d in the manufacture of Fly Ash Bricks and Fly Ash Blocks. They are manufacturing 'Fly Ash Bricks' and 'Fly Ash Blocks' by using the following raw materials: (a) Cement (5% to 20%). (b) Fly Ash (40% to 60%). (c) Sand (35% to 55%). (d) Lime (5% to 20%). (e) Water- (As per requirement). The applicant has also submitted photocopies of two sales invoices issued by them, the details of which are as under: Sr.No. Name of the buyer Invoice No. & date Commodity SH number SGST + CGST 01. Bhaveshbhai Chandubhai Patel 1128 dt.1.12.2018 Fly Ash Bricks 68199910 2.5% + 2.5% 02. Amratbhai Chandulal Patel 1127 dt.1.12.2018 Fly Ash Blocks 68199910 6% + 6% From the above invoices both dated 01.12.2018, it can b....
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.... far as may be, apply to the interpretation of this notification. 8. On going through the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), it is observed that Fly Ash Bricks and Fly Ash Blocks fall under the Sub-heading 6815 of the Customs Tariff Act, 1975. The said entry as appearing in the Customs Tariff is described hereunder: 6815 ARTICLES OF STONE OR OF OTHER MINERAL SUBSTANCES (INCLUDING CARBON FIBRES, ARTICLES OF CARBON FIBRES AND ARTICLES OF PEAT), NOT ELSEWHERE SPECIFIED OR INCLUDED 6815 10 - Non-electrical articles of graphite or other carbon : 6815 10 10 --- Graphite filter candle 6815 10 20 --- Non-electrical articles of graphite 6815 10 90 --- Other 6815 20 00 - Articles of peat Other articles : 6815 91 00 ....
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....No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- S.No. Chapter/Heading/ Subheading / Tariff item Description of goods 225A. 6815 Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content" ; 11. Notification No:01/2017-Central Tax(Rate) dated 28.06.2017 has been further amended vide Notification No:24/2018-Central Tax (Rate) dated 31.12.2018 (effective from 01.01.2019) wherein the following amendment has been made in respect of Sr.No.177 of Schedule-II of said notification: "(v) S. No. 177 and the entries relating thereto, shall be omitted;" Further, the following amendment has also been made vide Notification No:24/2018-Central Tax (Rate) d....
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....s 453 Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI Thus the GST rate on 'Fly Ash Bricks" will be 18% (9% SGST + 9% CGST) with effect from 15.11.2017. 13. It is further observed that the entry No.177 in Schedule-II of Notification No:01/2017-Central Tax(Rate) dated 28.06.2017 (under which only 'Fly Ash Blocks' found mention with effect from 15.11.2017) has been omitted with effect from 01.01.2019. It is also seen that 'Fly Ash Blocks" has been inserted in Entry No.225B of Schedule-I of Notification No:01/2017-Central Tax(Rate) dated 28.06.2017 with effect from 01.01.2019. We therefore conclude that the 'Fly Ash Blocks' would be covered under Entry No.225B of Schedule-I of Notification No:01/2017-Central T....