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2021 (10) TMI 148 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARATClassification of goods - rate of GST - supply of Fly Ash Bricks - Fly Ash Blocks - classifiable under Chapter heading 68159090 or not - taxed @ 5% and @ 12% respectively under the GST Act or not - Time limitation - HELD THAT:- The appellant was required to file the appeal in the present case, on or before 07.08.2020, but has filed the same on 31.08.2020 i.e. within the time limit provided in the aforementioned notification. In view of the above, we find that there is no delay on the part of the appellant in filing the said appeal which has been filed by them within the time limit prescribed in the Notification No.35/2020-Cenral Tax dated 03.04.2020(as amended). Classification of goods - Fly Ash Bricks - HELD THAT:- It been the intention of the GST council to classify ‘Fly Ash Bricks’ and ‘Fly Ash aggregates’ separately, ‘Fly Ash Bricks’ would have been separately mentioned in Sr.No.225B above, in the same way as ‘Fly Ash Blocks’ has been mentioned in the said entry. Moreover, it is also seen that the conditions envisaged in the above entry remains unchanged even after an intervening period of more than 2 years after the initial insertion of the aforementioned entry. It therefore appears that the Government intends to give benefit of the aforementioned entry only to those manufacturers who manufacture ‘Fly Ash Bricks’ which contain 90% or more fly ash content - Rule 2(a) of the General Rules of Interpretation is not applicable for classification of ‘Fly Ash Bricks’ in the present case. ‘Fly Ash Bricks’ found mention in Sr.No.177 of Schedule-II of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017(on which GST leviability was 12%) but was omitted from Sr.No.177 with effect from 15.11.2017 vide Notification No.41/2017-Central Tax (Rate) dated 14.11.2017. Further, it is also seen that vide Notification No.41/2017-Central Tax (Rate) dated 14.11.2017 which amended Notification No.1/2017-Central Tax (Rate), Sr.No.225A has been inserted in Schedule-I of the said notification wherein ‘Fly Ash Bricks’ with 90% or more fly ash content, finds mention. However, since the ‘Fly Ash Bricks’ manufactured by the appellant are containing Fly Ash content of only 60%, the same will not be covered under the said Sr.No.225A. Since the ‘Fly Ash Bricks’ (containing 60% fly ash content) manufactured and supplied by the appellant does not find mention in any of the entries of any of the Schedules I, II, IV, V and VI of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017(as amended from time to time), it is concluded that the same would be covered under Sr.No.453 of Schedule-III of Notification No:01/2017-Central Tax(Rate) with effect from 15.11.2017 - the GST rate on ‘Fly Ash Bricks” will be 18% with effect from 15.11.2017. Application rejected.
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