Introduction :-

CBIC के द्वारा, Notification No. 01/2022-Central Tax (Rate) dated 31st March, 2022 के through Tax rate में amendment किये गए है, जिसका Impact bricks manufacturer पर आया है. इस notification से पहले (Before 01.04.2022)  bricks पर 5% GST चार्ज किया जाता था, जिसे बढ़ाकर 12% कर दिया है, जिसके कारण अब घर बनाना महंगा हो गया है.

Threshold limit for GST Registration :–

Normally, GST Act के अन्दर registration की liability तब आती है जब आप का aggregate turnover Rs. 40 lakh से ज्यादा हो गया हो. लेकिन CBIC के द्वारा notification no. 03/2022 के through specified category के लिए यह limit Rs. 20 lakh कर दी है. यदि आप specified category जैसे bricks की manufacturing करते है और आप  का aggregate turnover Rs. 20 lakh से ज्यादा हो गया है तब registration की liability आने से 30 days के अन्दर GST Act के अन्दर registration number लेना होगा.

Can Composition scheme be opted by Bricks manufacture?

Normally, यदि किसी person के द्वारा manufacturing की जा रही है तब composition scheme को opt किया जा सकता है. लेकिन यदि आप

  • Building brick
  • Earthen or roofing tiles
  • Bricks of fossil meals or similar siliceous earths
  • Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks

की manufacturing कर रहे  है, तब composition scheme के benefit को opt नहीं कर सकते है. Brick manufacturing के लिए special scheme है.

Special scheme for bricks manufacturing:

Bricks Manufacture के द्वारा special scheme {Notification No. 02/ 2022-Central Tax (Rate) dated 31st March 2022} को opt किया जा सकता है.

इस case में 6% (3% CGST +3% SGST) की concessional rate से GST charge किया जायेगा. लेकिन इस case में, bricks manufacturer को Input Tax Credit का benefit नही मिलेगा. लेकिन, जो buyer है, उसे bricks purchase का ITC मिल जायेगा.

इसके साथ ही यदि, Bricks Manufacture ITC को claim करना चाहते है, तब वह normal scheme को opt कर सकते है, जहाँ पर 12 % ( 6% CGST + 6% SGST) की rate से GST charge करना  होगा.

GST on Bricks Manufacture-min

यदि Bricks Manufacture के द्वारा special scheme को opt किया गया है तब concessional  rate ( 6%) के अलावा अन्य कोई benefit provide नहीं किये गए है. मतलब, GST Act के all provisions को comply करना होगा.

Conclusion: In conclusion, the revised GST rates necessitate a thorough understanding of registration, composition scheme, and special schemes for bricks manufacturers. The article highlights the nuances and implications, providing clarity on navigating these changes. It serves as a valuable resource for businesses in the bricks manufacturing sector, ensuring compliance and informed decision-making.


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Author Bio

Qualification: CA in Practice
Location: INDORE, Madhya Pradesh, IN
Member Since: 10 Apr 2020 | Total Posts: 10
CA Vikram Tongya, a seasoned Chartered Accountant since 2009, is a distinguished professional in the field of finance and taxation. Currently serving as a partner at STAK & Associates, a reputable firm known for its expertise in financial services, Vikram brings a wealth of experience and insigh View Full Profile

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February 2024