Important Keyword: Notification No. 03/2022 – Central Tax, GST Brick Kilns, Special Composition Scheme, GST Amendment, Fly Ash Bricks GST, GST Council Recommendations, GST Registration
Words: 874; Read time: 5 minutes.
[F.No.190354/56/2022-TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 31st March, 2022
Notification No. 03/2022 - Central Tax: Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
Table of Contents
G.S.R (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:-
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. 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.
📚 Frequently Asked Questions (FAQs): Notification No. 03/2022 - Central Tax
Q1: What is Notification No. 03/2022 – Central Tax about?
Answer:
Notification No. 03/2022 – Central Tax, issued on 31st March 2022, amends Notification No. 10/2019 – Central Tax. It introduces additional entries related to specific building materials, particularly fly ash bricks, building bricks, and earthen tiles, under the special composition scheme for brick kilns.
Q2: When does this notification come into effect?
Answer:
This notification came into force on 1st April 2022, aligning with the GST Council’s recommendations for the special composition scheme applicable to brick kilns and similar products.
Q3: What new products are covered under this amendment?
Answer:
The amendment includes:
Fly ash bricks/aggregates with 90% or more fly ash content
Fly ash blocks
Bricks of fossil meals or similar siliceous earths
Building bricks
Earthen or roofing tiles
Q4: How does this affect GST compliance for brick kiln businesses?
Answer:
Businesses dealing in the above products may now opt for the special composition scheme under GST, which could simplify tax compliance and potentially lower their tax burden. For expert guidance, visit GST Compliance.
Q5: Does this notification change GST rates for these products?
Answer:
The notification focuses on inclusion under the scheme, not direct rate changes. However, being part of the scheme could mean a different tax calculation method compared to standard GST.
Q6: How can businesses register for the special composition scheme?
Answer:
Eligible businesses must follow the GST registration process and opt for the scheme when applicable. You can begin the process here: Online GST Registration.
Q7: Why is this update significant for small manufacturers?
Answer:
Small manufacturers, especially in the brick kiln sector, can benefit from reduced compliance load, simpler returns, and easier cash flow management. For setup assistance, check Setup Business.
Q8: What is the link between Notification No. 03/2022 and Notification No. 10/2019?
Answer:
Notification No. 03/2022 amends Notification No. 10/2019 by adding new product categories eligible for the special composition scheme under GST.
Q9: How can I stay updated on similar GST notifications?
Answer:
Regular updates are published on the CBIC GST portal, and you can also consult GST professionals at Finodha for personalized updates and compliance tips.
Q10: Where can I get help with GST returns for brick kiln businesses?
Answer:
You can file your GST returns seamlessly using GST Return Filing services, which ensure compliance with the latest GST notifications and amendments.
Download PDF: Notification No. 03/2022 - Central Tax
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
