Introduction:
Recent amendments under the Union Territory Goods and Services Tax Act, 2017, impacting tax rates for specific goods.
Schedule I Adjustments:
Omission of serial numbers 225B, 226, 227, and 228 along with their corresponding entries at the 2.5% tax rate.
Schedule II Updates:
Addition after serial number 176A, introducing new entries at the 6% tax rate.
Newly included items: Fly ash bricks, bricks of fossil meals, building bricks, and earthen or roofing tiles.
Effective Date:
The amended notification is slated to come into effect from 1st April 2022.
Stay informed about the latest changes in GST rates with these simplified highlights.