Fly Ash Bricks/ Blocks containing less than 90% fly ash content liable to 5% GST: Gujarat HC

Shree Mahalaxmi Cement Vs State of Gujarat & Ors. (Gujarat High Court)

Gujarat High Court held that Fly Ash Bricks and Fly Ash Blocks containing less than 90% fly ash content is liable to 5% GST and not 18% GST. Accordingly, order passed by advance ruling authority set aside.

Facts- The present petition is filed mainly contesting that the entry No. 225B in Schedule-I as amended vide the Notification No: 24/2018-Central Tax (Rate) dated 31.12.2018 is bad in the eyes of law inasmuch as it is interpreted that “Fly ash bricks” require 90% of more fly ash

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