Notify the UTGST rate on Specified Construction Materials (like Bricks, tiles etc.)

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....se of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017(12 of 2017, the Central Government, on the recommendations of the Council, hereby notifies the rate of the union territory tax of 6 per cent in respect of goods specified in Schedule appende....

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....ng" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (b) the rules 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....