Important Keyword: Notification No. 10/2022 – Integrated Tax (Rate), Fly ash GST amendment, GST Council update July 2022, Integrated Tax Rate notification, Notification 10/2022 Integrated Tax Rate, GST fly ash products, GST amendment July 2022, GST compliance fly ash bricks blocks aggregates,
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[F. No.190354/172/2022-TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 13th July, 2022
Notification No. 10/2022 - Integrated Tax (Rate): Seeks to amend notification No. 2/2022- Integrated Tax (Rate)
Table of Contents
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 6 and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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-Intergated 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. 239(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 day of July, 2022.
(Vikram Vijay Wanere)
Under Secretary to the Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 10/2022 - Integrated Tax (Rate)
Q1: What is Notification No. 10/2022 – Integrated Tax (Rate) about?
Answer:
Notification No. 10/2022 – Integrated Tax (Rate), issued on 13th July 2022, amends Notification No. 02/2022 – Integrated Tax (Rate). It modifies the description of items covered, specifically replacing the entry with “Fly ash bricks; Fly ash aggregates; Fly ash blocks”, effective from 18th July 2022.
Q2: Why was this amendment introduced?
Answer:
The amendment was made to provide clarity on the classification of goods related to fly ash products under GST. By specifying bricks, aggregates, and blocks, it ensures uniform tax treatment and avoids ambiguity in compliance.
Q3: Which items are covered under this notification?
Answer:
The revised entry now includes:
Fly ash bricks 🧱
Fly ash aggregates 🪨
Fly ash blocks 🏗️
These items will now be considered together under the updated GST classification.
Q4: From when is Notification No. 10/2022 – Integrated Tax (Rate) effective?
Answer:
The changes came into force on 18th July 2022.
Q5: How does this notification impact businesses dealing with fly ash products?
Answer:
Brings uniformity in GST applicability.
Prevents confusion about whether aggregates and blocks are included.
Ensures compliance clarity for manufacturers and suppliers.
👉 Businesses can ensure smooth GST filing with GST Compliance Services.
Q6: How does this connect with Notification No. 02/2022 – Integrated Tax (Rate)?
Answer:
Notification No. 10/2022 – Integrated Tax (Rate) amends Notification No. 02/2022 by modifying the description of goods in its Table, Sl. No. 1, providing more precise wording.
Q7: Who issued this notification?
Answer:
It was issued by the Ministry of Finance, Department of Revenue, under the powers of the IGST Act, 2017 and CGST Act, 2017, based on the recommendations of the GST Council.
Q8: How can businesses stay updated on such GST notifications?
Answer:
Regularly following GST Council updates and consulting professionals is essential. For expert guidance, visit Finodha – GST Experts.
Q9: Do small businesses dealing with fly ash products need to take immediate action?
Answer:
Yes ✅. Small businesses should:
Update their invoicing system as per revised classification.
Ensure correct application of GST rates from 18th July 2022.
Seek help in GST Return Filing to avoid penalties.
Q10: Where can I get help for GST registration or compliance?
Answer:
Businesses can consult GST experts for smooth registration and compliance:
GST Registration
GST Return Filing
Setup Business
Download PDF: Notification No. 10/2022 - Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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