TaxTMI 
TaxTMI 
2024 (10) TMI 494
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....onstitution of India the petitioner has prayed for the following reliefs:- "6A. Your lordships may be pleased to quash and set aside the order dated 08/03/2021 passed in ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2020/11, by the office of the Gujarat Appellate Authority For Advance Ruling Commissionerate of Goods and Service Tax Gujarat State, confirming the order dated 02.07.2020 in ADVANCE RULING NO. GUJ/GAAR/R/20/2020 passed by the Gujarat Authority For Advance Ruling, Goods And Service Tax, in the interest of justice; AND 6A/1 Your lordhsips may be pleased to hold that the entry No. 225B in Schedule-I as amended vide the Notification No:24/2018-Central Tax (Rate) dated 31.12.2018, reading as: 225B 6815 Fly ash bricks or fly ash aggregate with 90 percentage or more fly ash content; "Fly ash blocks"; 5% Is bad in the eyes of law inasmuch as it is interpreted that "Fly ash bricks" require 90% of more fly ash contents to fall in the tax GST slab of 5%; and thereby by pleased to quash and set aside the Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018 to the extent of amended Entry No.225B interpreted as above, as being totally unjust, illegal, arb....
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.... accompanied with sharp and square corners. They are free from visible cracks, warpage, flaws and organic matter. They are Economical & environment friendly & 28% lighter than ordinary clay bricks. Fly Ash Bricks are of cement colour while the colour of clay bricks differs from burnt red to light brown depending on the type of clay used for manufacture of the bricks. 3.4 Fly Ash Bricks are cast in moulds hence are always of uniform shape. Clay bricks are handmade causing slight differences in their shape and size. Fly Ash Bricks have a very smooth finish hence plaster is not required on the bricks to create a smooth surface. Clay bricks require plastering. 3.5 Clay bricks are more porous than Fly Ash Bricks. Fly Ash Bricks are lighter in weight and less costly than Clay bricks. Fly Ash Bricks are made of waste materials which come from the combustion of coal in thermal power plants. Clay bricks are made of clay which is collected from fertile land or the topsoil. This is the prime reason that makes Fly Ash Bricks more preferable than Clay bricks. 3.6 After the introduction of the Goods and Service Act, 2016 the product of Fly Ash Bricks and Fly Ash Blocks were classified under N....
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....hority had wrongly applied the condition of 90% or more tiles content to the product in question to classify the same under Entry No. 453 in the residual category to levy GST at 18% instead of 5% as recommended by the fitment committee as per agenda 6 (i) of the GST Council. It was submitted that the GST Council had recommended the rate of 5% of GST and on basis of such recommendation regular No. 179/11/2022-GST dated 03.08.2022 issued by the CBIC which clarifies that in the Fly Ash Bricks condition of 90% fly ash content applies to only fly ash aggregate and not to Fly Ash Bricks. It was submitted that accordingly the rate of 5% of GST is leviable instead of 18%. 4.3 Learned advocate Mr. Bhatt further submitted that as per the Harmonized System of Nomenclature (for short 'HSN') also the petitioner cannot be classified into slab of 18% of GST as the HSN pertaining to Fly Ash Bricks is classified under 5% slab category and therefore it is an extensional aid to interpretation of legislative intention and moreover it is an extensional aid for construction of statute. It was therefore submitted that the GST rates are based on HSN and considering the same the rate of 5% is leviable on ....
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.... Bricks supplied by the Appellant having only 40 to 60% of fly ash content, therefore the grounds for appeal before Hon'ble High Court of Gujarat are not sustainable. 7. With respect to contentions raised in para. C, it is submitted that the recommendation of the GST rates of fly ash blocks in 31st GST Council as recommended by the fitment committee was 5% (2.5% GST recommendation + 2.5% SGST). The same is to be notified by virtue of any specific Notification/ Circular/ Order to reduce the tax rate from 12% to 5%. However, in the absence of specific notification/circular/ order with respect to fly ash blocks to reduce the tax rate from 12% to 5%, the grounds opted for appeal before Hon'ble High Court of Gujarat is not sustainable. 8. With respect to contentions raised in paras D, E & F, it is submitted that the same are formal & factual in nature hence no comments are offered at present. 9. With respect to contentions raised in para G, it is submitted that the Hon'ble Supreme Court has held in the case of Wood Craft Products Ltd. (1995 (77) ELT 23 (SC)) that any dispute relating to tariff classification must, as far as possible, be resolved with reference to th....