The Confederation of Nagaland Chamber of Commerce and Industry (CNCCI) has drawn the attention of authorities, especially government departments and agencies and Urban Local Bodies (ULBs) that bricks, sand, and stone chips are covered under the Goods and Services Tax (GST) regime, with the applicable HSN codes and rates, and no additional tax should be levied on them.

Stating that any additional levy, cess, or taxation imposed on those items outside the GST framework is in direct contravention of the provisions of the GST Act, the CNCCI in a press release “advised” all concerned authorities to refrain from enforcing any such additional charges. It pointed out that this is further reinforced by government Order No. CON-1/G41/2011, Dated Kohima, 19th May 2022, which bans all forms of unauthorized collection of money from vehicles at check gates and other locations within the state.

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As per the CNCCI, the applicable HSN codes and rates for the aforementioned items are: river/natural sand- HSN Code 2505, GST Rate 5%; stone chips- HSN Code 2517, GST Rate 5%; and red bricks/building bricks – HSN Code 6901, GST Rate 12%.

Towards this, the organisation requested all district administrations across the state to immediately take steps to dismantle and remove unauthorized check gates erected by any department, ULBs and union/association as per the state government order. Failure to comply will compel the CNCCI to lodge complaints against the district administration and take legal recourse as per the provisions of the government order, it warned.

The CNCCI further directed all the district chambers to remain vigilant and not hesitate to lodge complaints under Sections 188 and 384 of the IPC, as per the provisions of the government order, to ensure that consumers and the business community are protected from extortion, illegal collection, and unauthorized taxation.