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6815 - GST - Goods - Rates of Tax - Schedule 2 - IGST @ 12% or CGST @ 6% + SGST / UTGST @ 6%Extract 500 [ Fly ash bricks; Fly ash aggregates; Fly ash blocks ] Clarification Clarification regarding classification and applicable GST rate on autoclaved aerated concrete (AAC) blocks containing at least 50% fly ash content as raw material. [ See Circular No. 247/04/2025-GST Dated 14.02.2025 ] Clarification regarding the applicable rate on the fly ash bricks and fly ash aggregates. [ See para 7 of Circular No. 179/11/2022-GST dated 03.08.2022 ] ************* Notes: As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks ************* Notes: As Inserted vide Notification No. 1/2022-Integrated Tax (Rate) dated 31.3.2022 w.e.f. 1.4.2022
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