Case of SRS Industries, AAR Tamil Nadu Ruling Dated 1st September 2025. AAR ruled that the HSN code for Fly ash bricks is 6815 99 10 and the supplier of fly ash bricks has to pay the tax liability as per Sr No. 176B of Schedule II to the Notification No. 1/2017 (Rate) dated 28th June 2017. The overall applicable rate of GST is 12% (CGST 6% + SGST 6%) with the availment of ITC. The applicant can pay 6% GST (CGST 3% + SGST 3%) concessional rate without availment of ITC, abiding by the conditions prescribed in Notification 2/2022-Central Tax (Rate) dated 31.03.2022, as amended.
— The sale of fly ash bricks used in construction projects, including residential and commercial buildings subject to GST under normal taxation system or forward charge and not under reverse charge. The supplier of the fly ash bricks needs to pay GST. The fly ash bricks are not eligible for any special GST exemption or reduced rate when sold to Government or Public Sector Undertakings (PSU). The applicant is not eligible for Composition scheme as a manufacturer of Fly ash bricks.