TaxTMI 
TaxTMI 
2020 (9) TMI 546
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....re 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 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....
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.... 6. On going through the submission given by the applicant, we find that they are engaged 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. ....
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.... for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so 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 article....
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....itted;" Further, the following entry has been inserted vide Notification No: 41/2017-Central Tax (Rate) dated 14.11.2017 in Schedule-I of Notification No:01/2017-Central Tax(Rate) dated 28.06.2017 which reads as under: (xxvi) after S. 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....
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....nwards, we conclude that the same would be covered under Entry No.453 of Schedule-III of Notification No:01/2017-Central Tax(Rate) with effect from 15.11.2017 onwards. The same reads as under: S.No. Chapter/Heading/ Subheading / Tariff item Description of goods 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" ....