Important Keyword: Notification No. 10/2022 - Integrated Tax (Rate) (kept as per instruction but naturally included), Notification No. 01/2022 – UT Tax, GST Brick Kilns, Fly Ash Bricks GST, Union Territory Tax amendment, GST composition scheme 2022, Notification No. 10/2022 - Integrated Tax (Rate),
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[F.No.190354/56/2022-TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 31st March, 2022
Notification No. 01/2022 - Union Territory Tax: Seeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC Seeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
Table of Contents
[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R (E).- In exercise of the powers conferred by clause (vi) of section 21 of the Union Territory Goods and Services Act, 2017 (14 of 2017), read with 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.02/2019-Union Territory 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. 192(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: -
| “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.
(Vikram Vijay Wanere)
Under Secretary to the Government of India
Note: - The principal notification No. 02/2019-Union Territory 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. 192(E), dated the 7th March, 2019.
📚 Frequently Asked Questions (FAQs): Notification No. 01/2022 - Union Territory Tax
Q1: What is Notification No. 01/2022 – Union Territory Tax about?
Answer:
Notification No. 01/2022 – UT Tax, issued on 31st March 2022, amends Notification No. 02/2019 – Union Territory Tax. It introduces a special composition scheme for Brick Kilns and adds concessional GST provisions for certain products such as fly ash bricks, building bricks, earthen tiles, and roofing tiles.
Q2: When did Notification No. 01/2022 – Union Territory Tax come into effect?
Answer:
The notification came into force on 1st April 2022. From this date, the concessional scheme for specific brick and tile supplies became applicable.
Q3: Which products are covered under this amendment?
Answer:
The amendment inserted new entries in the taxable goods list, covering:
Fly ash bricks or fly ash aggregate with 90% or more fly ash content
Fly ash blocks
Bricks of fossil meals or siliceous earths
Building bricks
Earthen or roofing tiles
Q4: Why was this amendment important for Brick Kilns?
Answer:
Brick Kilns are a major part of India’s informal manufacturing sector. By including bricks and tiles under a special concessional GST scheme, the government ensures:
Reduced tax burden for small manufacturers
Simplified compliance through a composition mechanism
Encouragement of eco-friendly materials like fly ash bricks
For expert help in compliance, you can connect with a GST Expert at Finodha.
Q5: How does Notification No. 01/2022 – UT Tax relate to Notification No. 10/2022 – Integrated Tax (Rate)?
Answer:
While Notification No. 01/2022 deals with Union Territory Tax, Notification No. 10/2022 – Integrated Tax (Rate) focuses on IGST provisions. Both are part of GST Council’s recommendations to streamline tax rates on similar goods across Central, State, UT, and Integrated Tax frameworks, ensuring uniformity.
Q6: Can Brick Kiln owners avail Input Tax Credit (ITC) under this scheme?
Answer:
No 🚫. The concessional scheme under this notification is conditional upon not availing ITC. Brick Kiln operators opting for the reduced tax rate cannot claim ITC on inputs. For clarity on ITC restrictions, refer to GST Compliance.
Q7: How can businesses in Union Territories register and comply with these changes?
Answer:
Businesses, including Brick Kilns in UTs, must:
Register under GST if eligible → Online GST Registration
Opt for the special composition scheme if they fall under the notified category
File simplified GST returns regularly → GST Return Filing
Q8: What support is available for Brick Kiln entrepreneurs?
Answer:
Entrepreneurs in the Brick Kiln industry can benefit from:
MSME Registration → Apply here
Private Limited Registration for expansion → Register now
Digital Signature Certificate (DSC) for GST compliance → Get DSC Online
✅ Summary:
Notification No. 01/2022 – Union Territory Tax brings special relief for Brick Kiln businesses by offering concessional GST rates on fly ash bricks, building bricks, and tiles. This move encourages eco-friendly practices and eases compliance for small manufacturers in Union Territories.
Download PDF: Notification No. 01/2022 - Union Territory Tax
More Information: https://taxinformation.cbic.gov.in/
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