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2020 (9) TMI 546 - AAR - GSTClassification of goods - Rate of GST - Fly Ash Bricks - Fly Ash Block - Whether supply of Fly Ash Bricks and Fly Ash Blocks are covered under Chapter heading 68159090 and liable to taxed @ 5% and @ 12% respectively under the GST Act? - HELD THAT:- It is observed that ‘Fly Ash Bricks’ has been omitted from entry No.177 with effect from 15.11.2017. Further, it is also seen that Notification No.1/2017-Central Tax (Rate) has been amended vide Notification No.41/2017-Central Tax (Rate) dated 14.11.2017 vide which Entry No.225A has been inserted in Schedule-I of the said notification wherein ‘Fly Ash Bricks’ with 90% or more content finds mention. However, since the ‘Fly Ash Bricks’ manufactured by the applicant are containing Fly Ash content of only 40 to 60%, the same will not be covered under the said entry number. Therefore, since the ‘Fly Ash Bricks’ manufactured by the applicant does not find mention in any of the Schedules of the said notification from 15.11.2017 onwards, 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 GST rate on ‘Fly Ash Bricks” will be 18% (9% SGST + 9% CGST) with effect from 15.11.2017. 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 Tax(Rate) dated 28.06.2017 and the rate of GST on the same will be 5% with effect from 01.01.2019.
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