Composition scheme for brick manufacturers ceases with GST, with proportionate refund guidance for excess deposits under the season plan. Composition scheme for brick manufacturers for season year 2016-17 was stated to cease automatically on the introduction of GST. The scheme required 50% of the total composition amount by 20 March 2017 and the balance from April to September 2017, so that 75% was payable up to June 2017 and 25% for July to September 2017. Brick manufacturers who had deposited more than 75% before GST came into force were stated to be eligible for proportionate refund of the excess amount, and the same calculation applied to new brick kilns started after 31 March 2017.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme for brick manufacturers ceases with GST, with proportionate refund guidance for excess deposits under the season plan.
Composition scheme for brick manufacturers for season year 2016-17 was stated to cease automatically on the introduction of GST. The scheme required 50% of the total composition amount by 20 March 2017 and the balance from April to September 2017, so that 75% was payable up to June 2017 and 25% for July to September 2017. Brick manufacturers who had deposited more than 75% before GST came into force were stated to be eligible for proportionate refund of the excess amount, and the same calculation applied to new brick kilns started after 31 March 2017.
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