Notification no 03/2022 Central Tax date on 31st March, 2022, GST
Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
The extract of GST Notification No. 03/2022- Central Tax is given below:
Notification No. 03/2022- Central Tax, GST
Notification No. 03/2022-Central Tax
New Delhi, the 31st March, 2022
G.S.R (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.10/2019-Central Tax, dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 190(E), dated the 7th March, 2019, namely:-
In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
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“4.
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6815
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Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash
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content; Fly ash blocks
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5.
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6901 00 10
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Bricks of fossil meals or similar siliceous earths
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6.
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6904 10 00
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Building bricks
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7.
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6905 10 00
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Earthen or roofing tiles”.
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This notification shall come into force on the 1st day of April, 2022. [F.No.190354/56/2022-TRU]
(Vikram Vijay Wanere)
Under Secretary to the Government of India
Note: - The principal notification No. 10/2019-Central Tax, dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 190(E), dated the 7th March, 2019.