CBIC Notifies Fly ash bricks to attract same concessional rate irrespective of Fly ash content

The Central Board of Indirect Taxes and Custom(CBIC) vide Notification No. 10/2022-Central Tax (Rate) dated 13th July 2022 Notifies Fly ash bricks to attract same concessional rate irrespective of Fly ash content.

Prior to this, the CBIC released Notification No. 10/2019-Central Tax dated March 7, 2019 (i.e., compulsory registration a person engaged in supply of fly ash bricks etc. regardless of the threshold limit), Notification No. 14/2019-Central Tax dated March 7, 2019 (i.e., manufacturer of fly ash bricks etc. not eligible for composition scheme), and Notification No. 02/2022-Central Tax (Rate), dated March 31, 2022 (i.e.,

Additionally, the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman presided over the 47th meeting of the GST Council, which was held in Chandigarh on June 28 and 29 of 2022. At this meeting, recommendations were made to eliminate the requirement of a fly ash content of 90 percent or more and to apply the same concessional rate to all fly ash bricks, regardless of fly ash content.

The Notification is Given Below:

G.S.R. 562(E).—In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 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. 02/2022-Central Tax (Rate), dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 237(E)., dated the 31st March, 2022, namely: –

In the said notification, in Table, against Sl. No. 1, for the entry in column (3), the entry “Fly ash bricks; Fly ash aggregates; Fly ash blocks” shall be substituted.

2. This notification shall come into force on the 18th July, 2022.

For Official Notification Download PDF Given Below: