Notification No. 03/2022-Central Tax, Dated: 31.03.2022 – Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45th GST Council Meeting.

MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 31st March, 2022

Notification No. 03/2022-Central Tax

G.S.R. 242(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:-

Notification No. 03-2022-Central Tax, Dated 31.03.2022

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: –

”4. 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks
5. 6901 00 10 Bricks of fossil meals or similar siliceous earths
6. 6904 10 00 Building bricks
7. 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. 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.

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