The product ‘Fly Ash Bricks’ are classifiable under HSN 68159910. Applicability of GST rate on the said product would be 12% GST upto 14.11.2017 and 18% GST with effect from 15.11.2017
Classification of goods— In the instant case, advance Ruling was sought for by the appellant for appropriate classification and applicable rate of Goods and Services Tax for the products:
(i) Fly Ash Bricks and
(ii) Fly Ash Blocks.
The appellant has not challenged the Advance Ruling given in respect of the product ‘Fly Ash Blocks’. Therefore, the issue involved in this case is limited to the proper classification of the product ‘Fly Ash Bricks’ and the applicable rate of Goods and Services Tax on the said product.
The appellant has contended that since Building bricks(clay bricks) are classifiable under HSN 6904 and are liable to 5% GST, therefore, Fly Ash Bricks should also be required to be classified at par with building bricks as the higher rate of GST on Fly Ash Bricks may decline the use of the same in the industry and effect the environment in long perspective.
This authority find that ‘Fly Ash Bricks’ found mention in Sr.No.177 of Schedule-II of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017(on which GST leviability was 12%) but was omitted from Sr.No.177 with effect from 15.11.2017 vide Notification No.41/2017-Central Tax (Rate) dated 14.11.2017.
Further, it is also seen that vide Notification No.41/2017-Central Tax (Rate) dated 14.11.2017 which amended Notification No.1/2017-Central Tax (Rate), Sr.No.225A has been inserted in Schedule-I of the said notification wherein ‘Fly Ash Bricks’ with 90% or more fly ash content, finds mention.
Therefore, since the ‘Fly Ash Bricks’ (containing 60% fly ash content) manufactured and supplied by the appellant does not find mention in any of the entries of any of the Schedules I, II, IV, V and VI of Notification No.1/2017-Central Tax (Rate), the same would be covered under Sr.No.453 of Schedule-III of Notification No:01/2017-Central Tax(Rate) with effect from 15.11.2017. Thus the GST rate on ‘Fly Ash Bricks” will be 18% with effect from 15.11.2017.
Held that— This authority confirm the order of Advance Ruling to the extent it has been appealed and hold that The product ‘Fly Ash Bricks’ are classifiable under 68159910 and liable to tax @18% w.e.f 15.11.2017.
The product ‘Fly Ash Bricks’ are classifiable under HSN 68159910. Applicability of GST rate on the said product would be 12% GST upto 14.11.2017 and 18% GST with effect from 15.11.2017
Classification of goods— In the instant case, advance Ruling was sought for by the appellant for appropriate classification and applicable rate of Goods and Services Tax for the products:
(i) Fly Ash Bricks and
(ii) Fly Ash Blocks.
The appellant has not challenged the Advance Ruling given in respect of the product ‘Fly Ash Blocks’. Therefore, the issue involved in this case is limited to the proper classification of the product ‘Fly Ash Bricks’ and the applicable rate of Goods and Services Tax on the said product.
The appellant has contended that since Building bricks(clay bricks) are classifiable under HSN 6904 and are liable to 5% GST, therefore, Fly Ash Bricks should also be required to be classified at par with building bricks as the higher rate of GST on Fly Ash Bricks may decline the use of the same in the industry and effect the environment in long perspective.
This authority find that ‘Fly Ash Bricks’ found mention in Sr.No.177 of Schedule-II of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017(on which GST leviability was 12%) but was omitted from Sr.No.177 with effect from 15.11.2017 vide Notification No.41/2017-Central Tax (Rate) dated 14.11.2017.
Further, it is also seen that vide Notification No.41/2017-Central Tax (Rate) dated 14.11.2017 which amended Notification No.1/2017-Central Tax (Rate), Sr.No.225A has been inserted in Schedule-I of the said notification wherein ‘Fly Ash Bricks’ with 90% or more fly ash content, finds mention.
Therefore, since the ‘Fly Ash Bricks’ (containing 60% fly ash content) manufactured and supplied by the appellant does not find mention in any of the entries of any of the Schedules I, II, IV, V and VI of Notification No.1/2017-Central Tax (Rate), the same would be covered under Sr.No.453 of Schedule-III of Notification No:01/2017-Central Tax(Rate) with effect from 15.11.2017. Thus the GST rate on ‘Fly Ash Bricks” will be 18% with effect from 15.11.2017.
Held that— This authority confirm the order of Advance Ruling to the extent it has been appealed and hold that The product ‘Fly Ash Bricks’ are classifiable under 68159910 and liable to tax @18% w.e.f 15.11.2017.