{"id":73187,"date":"2025-09-12T08:45:31","date_gmt":"2025-09-12T03:15:31","guid":{"rendered":""},"modified":"2025-09-12T08:45:31","modified_gmt":"2025-09-12T03:15:31","slug":"fly-ash-bricks-classed-under-hsn-6815-99-10-taxed-at-12-gst-from-18-07-2022-no-concessional-6","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73187","title":{"rendered":"Fly ash bricks classed under HSN 6815 99 10; taxed at 12% GST from 18.07.2022, no concessional 6%"},"content":{"rendered":"<p>Fly ash bricks classed under HSN 6815 99 10; taxed at 12% GST from 18.07.2022, no concessional 6%<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92454\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fly ash bricks classed under HSN 6815 99 10; taxed at 12% GST from 18.07.2022, no concessional 6%Case-LawsGSTThe 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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73187","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73187","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73187"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73187\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73187"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73187"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}