TMI Blog2020 (9) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... code of both the products is 68159910; that they are paying GST @ 5% on Fly Ash Bricks and 12% on Fly Ash Blocks till notification No:24/2018-Central Tax(Rate) date 31.12.2018. The applicant has submitted the following question for the purpose of advance ruling: 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? 2. The applicant have enclosed copies of Sales invoice in respect of Fly Ash Bricks and Fly Ash Blocks. They have also stated that the above question posed for advance ruling is neither pending nor decided in any proceedings in the case of the applicant under any of the provisions of the GST Acts and have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two sales invoices issued by them, the details of which are as under: Sr.No. Name of the buyer Invoice No. date Commodity SH number SGST + CGST 01. Bhaveshbhai Chandubhai Patel 1128 dt.1.12.2018 Fly Ash Bricks 68199910 2.5% + 2.5% 02. Amratbhai Chandulal Patel 1127 dt.1.12.2018 Fly Ash Blocks 68199910 6% + 6% From the above invoices both dated 01.12.2018, it can be seen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e shall, so far as may be, apply to the interpretation of this notification. 8. On going through the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), it is observed that Fly Ash Bricks and Fly Ash Blocks fall under the Sub-heading 6815 of the Customs Tariff Act, 1975. The said entry as appearing in the Customs Tariff is described hereunder: 6815 ARTICLES OF STONE OR OF OTHER MINERAL SUBSTANCES (INCLUDING CARBON FIBRES, ARTICLES OF CARBON FIBRES AND ARTICLES OF PEAT), NOT ELSEWHERE SPECIFIED OR INCLUDED 6815 10 - Non-electrical articles of graphite or other carbon : 6815 10 10 --- Graphite filter candle 6815 10 20 --- Non-electrical articles of graphite 6815 10 90 --- Other 6815 20 00 - Articles of peat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted vide Notification No: 41/2017-Central Tax (Rate) dated 14.11.2017 in Schedule-I of Notification No:01/2017-Central Tax(Rate) dated 28.06.2017 which reads as under: (xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- S.No. Chapter/Heading/ Subheading / Tariff item Description of goods 225A. 6815 Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content ; 11. Notification No:01/2017-Central Tax(Rate) dated 28.06.2017 has been further amended vide Notification No:24/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce 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 same reads as under: S.No. Chapter/Heading/ Subheading / Tariff item Description of goods 453 Any Chapter Goods which are not specifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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