Notification No. 04/2022 - Union Territory GST: Seeks to amend notification No. 02/2017- Union Territory Tax

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Notification No. 04/2022 - Union Territory Tax: Seeks to amend notification No. 02/2017- 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 under the sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 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.02/2017-Union Territory Tax, dated the 27^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648(E), dated the 27^th June, 2017, 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 July, 2022.

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

Note: - The principal notification No.02/2017-Union Territory Tax, dated the 27^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648(E), dated the 27^th June, 2017, and was last amended by notification No. 02/2022 – 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. 245(E), dated the 31^st March, 2022.

📚 Frequently Asked Questions (FAQs): Notification No. 04/2022 - Union Territory Tax

Q1: What is Notification No. 04/2022 – Union Territory Tax about?

Answer:
Notification No. 04/2022 – Union Territory Tax, dated 13th July 2022, amends Notification No. 02/2017–Union Territory Tax. It substitutes the earlier entry in the tax table, replacing it with “Fly ash bricks; Fly ash aggregates; Fly ash blocks.” The amendment comes into effect from 18th July 2022.

Q2: Why was Notification No. 04/2022 – Union Territory Tax issued?

Answer:
This notification was issued to align GST provisions with the recommendations of the GST Council. The goal is to clarify and standardize the tax treatment for fly ash-based products, ensuring consistency across states and union territories.

Q3: What products are specifically covered under this notification?

Answer:
The notification covers:
Fly ash bricks 🧱
Fly ash aggregates
Fly ash blocks
These replace the earlier entry against serial number 4 in the table of Notification No. 02/2017 – Union Territory Tax.

Q4: From when is Notification No. 04/2022 effective?

Answer:
It became effective from 18th July 2022. Businesses dealing in fly ash-based products had to update their GST compliance accordingly.

Q5: How does this amendment affect businesses in Union Territories?

Answer:
Manufacturers, suppliers, and traders dealing with fly ash bricks, aggregates, and blocks in Union Territories will now follow the revised tax structure. It reduces ambiguity in classification and helps in smoother GST return filing (learn more here).

Q6: How does this notification relate to Notification No. 02/2017 – Union Territory Tax?

Answer:
Notification No. 04/2022 amends the original Notification No. 02/2017, which laid down the composition rules under Union Territory GST. Specifically, it substitutes the product category in the tax table to include fly ash products.

Q7: What should GST taxpayers do to comply with this notification?

Answer:
Taxpayers should:
Update their invoices and accounting systems to reflect the revised entry.
Ensure GST returns are filed correctly (GST Compliance support).
Seek help from a GST Expert (Finodha GST Expert) if classification confusion arises.

Q8: Are there any benefits of this amendment for eco-friendly businesses?

Answer:
Yes ✅. Since fly ash products are eco-friendly alternatives to traditional construction materials, this clear classification may encourage more usage and reduce disputes regarding tax applicability.