GST Notification No. 03/2022 – UT Tax Amendment on Fly Ash

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Notification No. 03/2022 - Union Territory Tax: Seeks to Amend Notification No. 02/2019- Union Territory Tax

[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 further 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 7^th 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 7^th March, 2019, namely:-

In the said notification, in the Table, against serial number 4, 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 18^th day of July, 2022.

(Vikram Vijay Wanere)
Under Secretary to the Government of India

Note: - The principal notification No. 02/2019-Union Territory Tax, dated the 7^th March, 2019, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 192(E), dated the 7^th March, 2019 and was last amended by notification No. 01/2022 – Union Territory Tax, dated the 31^st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 244(E), dated the 31^st March, 2022.

📚 Frequently Asked Questions (FAQs): Notification No. 03/2022 - Union Territory Tax

Q1: What is Notification No. 03/2022 – Union Territory Tax about?

Answer:
This notification, issued on 13th July 2022, amends Notification No. 02/2019 – Union Territory Tax. It redefines the entry at Serial No. 4 of the table to include “Fly ash bricks; Fly ash aggregates; Fly ash blocks”.

Q2: From when is this notification applicable?

Answer:
The amendment came into effect on 18th July 2022.

Q3: Why was this change introduced?

Answer:
The change aligns GST treatment of fly ash products with the recommendations of the GST Council. It ensures clear classification and uniform tax applicability on fly ash bricks, aggregates, and blocks.

Q4: How does this amendment impact businesses dealing in fly ash products?

Answer:
Businesses supplying fly ash bricks, aggregates, or blocks must now apply the updated GST provisions. This may affect their GST Return Filing obligations (👉 File GST Returns) and compliance requirements (👉 GST Compliance).

Q5: What was the original provision in Notification No. 02/2019 – Union Territory Tax?

Answer:
Earlier, Notification No. 02/2019 listed different entries. After this amendment, the new entry specifically covers fly ash bricks, aggregates, and blocks, giving more clarity to taxpayers.

Q6: Who should particularly take note of this amendment?

Answer:
Brick kiln owners
Construction material suppliers
Real estate companies using fly ash products
GST professionals managing compliance
Such businesses may need assistance from a GST Expert to ensure smooth compliance.

Q7: How can businesses ensure compliance with Notification 03/2022 – UT Tax?

Answer:
Businesses should:
Update their invoicing systems to reflect the correct classification.
Maintain proper records for fly ash supplies.
Seek help from professionals for Online GST Registration or Setup Business services.

Q8: How does this affect ITC (Input Tax Credit)?

Answer:
Since classification has been clarified, ITC eligibility depends on whether the recipient uses these products in taxable activities. Professional guidance on Income Tax Return Filing and GST claims is advisable.