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