2025-VIL-148-AAR
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SGST Advance Ruling Authority

GST – Tamil Nadu AAR - Classification and applicable rate of tax on Fly ash bricks - Determination of the correct HSN Code and applicable GST rate for fly ash bricks – HELD - The HSN code for fly ash bricks is 6815 99 10 and the applicable GST rate is 12% with the availment of ITC - From 01.04.2022 onwards, the applicant has options to pay tax at the overall rate of 12% GST, claiming ITC on the inputs and input services, as eligible or pay tax at the overall rate of 6% GST without claiming ITC on the inputs and input services and reverse the proportionate ITC under Section 17(2) of the CGST Act, 2017 – Ordered accordingly - Eligibility of fly ash bricks for any GST exemption or reduced rate due to he use of recycled/sustainable materials - HELD - Fly ash bricks are not eligible for any GST exemption or reduced rate, as they are not included in the list of exempted goods notified under the CGST Act - Eligibility of the applicant to claim Input Tax Credit on the purchase of raw materials used in the manufacture of fly ash bricks – HELD - The applicant, as a manufacturer of fly ash bricks, can claim ITC on the purchase of raw materials used in the production, if they are otherwise eligible. The applicant needs to pay GST at the overall rate of 12% when such ITC is availed - GST treatment for the sale of fly ash bricks used in construction projects – HELD - The sale of fly ash bricks used in construction projects is subject to GST under the normal taxation system and not under the Reverse Charge Mechanism - Eligibility of fly ash bricks for any special GST exemption or reduced rate when sold to Government or Public Sector Undertakings (PSUs) – HELD - The fly ash bricks are not eligible for any special GST exemption or reduced rate, even when sold to Government or PSUs for public infrastructure projects - Eligibility of the applicant for the GST Composition Scheme as a manufacturer of fly ash bricks – HELD - The applicant, being a manufacturer of fly ash bricks, is not eligible for the GST Composition Scheme.
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