The Confederation of Nagaland Chamber of Commerce and Industry (CNCCI) has issued a press note cautioning government departments, agencies, and Urban Local Bodies (ULBs) against imposing any additional levies, cess, or taxation on bricks, sand, and stone chips outside the Goods and Services Tax (GST) framework.
In its statement, CNCCI said it is “constrained to issue this press note to all concerned authorities, especially the government departments and agencies and Urban Local Bodies (ULBs), to bring to their attention” that these items are covered under the GST regime with specific HSN codes and rates:
· River / Natural Sand – HSN Code 2505, GST Rate 5%
· Stone Chips – HSN Code 2517, GST Rate 5%
· Red Bricks / Building Bricks – HSN Code 6901, GST Rate 12%
“Accordingly, any additional levy, cess, or taxation imposed on these items outside the GST framework is in direct contravention of the provisions of the GST Act. All concerned authorities are advised to refrain from enforcing any such additional charges,” the CNCCI stated.
It further referred to Government of Nagaland Order No. CON-1/G41/2011 dated May 19, 2022, which “bans all forms of unauthorized collection of money from vehicles at check gates and other locations within the state.” The order directs Deputy Commissioners to form inspection teams to conduct surprise checks and ensure that no unauthorized check gates are functional. It also states that violators will be prosecuted under Sections 188 and 384 of the Indian Penal Code (IPC), and disciplinary action will be taken against any government servants involved.
The CNCCI urged all district administrations “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,” warning that failure to comply would compel the body “to lodge complaints against the District Administration and take legal recourse.”
It added that the order also directs the Nagaland Police Headquarters (PHQ) to set up a 24×7 control room and widely circulate its contact details to enable the public to report illegal collections.
“The CNCCI directs all its district chambers to remain vigilant and not hesitate to lodge complaints under Sections 188 and 384 of the IPC… The CNCCI further makes it clear that it will not hesitate to file complaints against government employees, departments, unions/associations, and individuals indulging in extortion and unlawful collection,” the press note stated.