In re Eco Green AAC Products Pvt. Ltd. (GST AAR Gujarat)

Date: May 7, 2026

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling

Subject Matter

AAC Bricks Not Ceramic Products; Classifiable Under Articles of Cement or Concrete

Summary

The Authority for Advance Ruling held that Autoclaved Aerated Concrete (AAC) bricks/blocks are not classifiable under Chapter 69 as ceramic products. The ruling found that the manufacturing process's temperature and the product's chemical composition…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,  GUJARAT M/s. Eco Green AAC Products Pvt. Ltd., E/149-150, GIDC Electronic Estate, Sector-26, Gandhinagar-382028 [for short — applicant’ I is registered under GST and their GSTIN is 24AAGCE2871C1ZZ. 2. The applicant has stated that they arc engaged in the manufacture and supply of Autoclaved Aerated Concrete (AAC) bricks/blocks, which ar…

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