Notification No. 01/2022-Central Tax (Rate), Dated: 31.03.2022 – Seeks to amend notification No. 1/2017-Central Tax (Rate)
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 31st March, 2022
Notification No. 01/2022-Central Tax (Rate)
G.S.R. 236(E).—In exercise of the powers conferred by sub-section (1) of section 9 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E)., dated the 28th June, 2017, namely:-
In the said notification, –
(a) in Schedule I – 5%, serial numbers 225B,226, 227, 228 and the entries relating thereto shall be omitted;
(b) in Schedule II – 6%, after serial number 176A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
| ”176B | 6815 | Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks | ||
| 176C | 6901 | 00 | 10 | Bricks of fossil meals or similar siliceous earths |
| 176D | 6904 | 10 | 00 | Building bricks |
| 176E | 6905 | 10 | 00 | Earthen or roofing tiles‖. |
2. This notification shall come into force on the 1st day of April, 2022.
[F. No. 190354/56/2022-TRU]
VIKRAM VIJAY WANERE, Under Secy.
Note : The principal notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, and was last amended by notification No. 21/2021 – Central Tax (Rate), dated the 31st December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 920(E), dated the 31st December, 2021.
