This notification omits earlier concessional entries S. Nos. 225B to 228 from Schedule I (2.5%). It inserts new entries under Schedule II (6%) covering fly ash bricks, fly ash blocks, fossil meal bricks, building bricks and roofing tiles. The amendment restructures the GST rate on bricks and similar products in line with GST Council decisions.

Issued for earlier notification?

Yes — amends Notification 01/2017–CT (Rate).