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GST - Highlights / Catch Notes

Home Highlights October 2024 Year 2024 This

Fly Ash Blocks are classifiable under Entry No. 225B of ...


Fly Ash Blocks attract 5% GST rate regardless of fly ash content percentage. Clarified by Circular 179/11/2022-GST.

October 10, 2024

Case Laws     GST     HC

Fly Ash Blocks are classifiable under Entry No. 225B of Schedule-I, attracting a GST rate of 5%, as per the clarification issued by Circular No. 179/11/2022-GST dated 03.08.2022. The condition of 90% or more fly ash content applies only to Fly Ash Aggregate and not to Fly Ash Bricks or Fly Ash Blocks. Consequently, the orders passed by the Advance Ruling Authority and the Appellate Authority are set aside, and the petition is allowed.

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