2026-VIL-103-AAR
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SGST Advance Ruling Authority

GST – Gujarat AAR - Classification of Autoclaved Aerated Concrete (AAC) Bricks/Blocks – Applicant is engaged in the manufacture and supply of Autoclaved Aerated Concrete (AAC) bricks/blocks, which are used in the construction industry as a substitute for conventional burnt clay bricks – Whether the product, AAC bricks/blocks would be classifiable under Heading 69041000 "Building Bricks" or under Heading 6810 "Articles of cement, of concrete or of artificial stone, whether or not reinforced" – HELD - The manufacturing process of the AAC bricks/blocks, as detailed by the applicant, draws parallel with the process mentioned in the HSN notes to Heading 6810, except for the high temperatures (800°C to 1500°C) claimed by the applicant, which appear to be incorrect as the AAC bricks are typically subjected to temperatures of 180-220°C in the autoclave - The chemical composition of the AAC bricks/blocks, as per the test report submitted by the applicant, does not match the composition of standard ceramic bricks/blocks, indicating that the AAC bricks/blocks are not ceramic in nature and hence, do not fall under Chapter 69 - The Chapter Notes to Chapter 69 explicitly state that articles heated to temperatures less than 800°C are not considered to be "fired" and are excluded from Chapter 69, which would be the case for the AAC bricks/blocks - Based on the above analysis, it is concluded that the AAC bricks/blocks manufactured by the applicant are correctly classifiable under Heading 6810 "Articles of cement, of concrete or of artificial stone, whether or not reinforced" of the Customs Tariff Act, 1975, and not under Heading 69041000 "Building Bricks" of Chapter 69 – Ordered accordingly
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GSTAT Appeal filed wrongly...
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