Notification No. 10/2022 – UT Tax (Rate) Fly Ash Amendment

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Notification No. 10/2022 - Union Territory Tax (Rate): Seeks to amend notification No. 2/2017- Union Territory Tax (Rate)

[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 8 and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 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-Union Territory Tax (Rate), 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. 241(E)., dated the 31^st 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 18^th day of July, 2022.

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

📚 Frequently Asked Questions (FAQs): Notification No. 10/2022 - Union Territory Tax (Rate)

Q1: What is Notification No. 10/2022 – Union Territory Tax (Rate)?

Answer:
Notification No. 10/2022 – Union Territory Tax (Rate), dated 13th July 2022, amends Notification No. 02/2022-UTT (Rate) by substituting the entry in Column (3) of Sl. No. 1 of the tax rate table. The new entry specifies “Fly ash bricks; Fly ash aggregates; Fly ash blocks.” This ensures clarity in the GST classification of these items.

Q2: From when is this notification effective?

Answer:
The provisions of Notification No. 10/2022 – Union Territory Tax (Rate) came into effect on 18th July 2022.

Q3: Which items are specifically covered under this amendment?

Answer:
The amendment substitutes the existing description with:
Fly ash bricks 🧱
Fly ash aggregates 🪨
Fly ash blocks 📦

Q4: Why was this amendment introduced?

Answer:
This amendment was introduced to bring uniformity and clarity in the GST classification and tax treatment of fly ash–based building materials.

Q5: How does this affect businesses dealing with fly ash products?

Answer:
Businesses must ensure that while filing their GST Returns and maintaining invoices, they classify these items exactly as per the amended notification. Non-compliance may attract penalties under GST law. For assistance, you can connect with a GST Expert at Finodha

Q6: Does this amendment change the GST rate on these products?

Answer:
The notification does not directly change the tax rate but modifies the description/classification. The applicable GST rate will continue as notified in earlier rate notifications, but this classification ensures consistency and avoids disputes.

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

Answer:
Update billing and accounting software to reflect the amended description.
Ensure invoices clearly mention “Fly ash bricks; Fly ash aggregates; Fly ash blocks.”
File GST returns correctly with the updated classification. For hassle-free return filing, visit GST Return Filing.

Q8: How does this relate to earlier GST notifications?

Answer:
It amends Notification No. 02/2022 – UTT (Rate) dated 31st March 2022, which originally defined items under Sl. No. 1. This amendment is a refinement of that list.

Q9: Where can small businesses get help in adapting to such GST changes?

Answer:
Small businesses can register under GST easily through Online GST Registration. They can also seek professional compliance support via Finodha GST Services.