Fly ash bricks classed under HSN 6815 99 10; taxed at 12% GST from 18.07.2022, no concessional 6%
Case-Laws
GST
The AAR held that fly ash bricks are classifiable under HSN 6815 99 10 and, with effect from 18.07.2022, attract GST at 12% (CGST) irrespective of fly ash percentage; the prior fly-ash-content condition has been omitted and the applicant is not entitled to a concessional 6% rate. The supply is taxable under the normal taxation mechanism (not reverse charge). Fly ash bricks are
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