IGST rate amendment updates tariff entries for bricks and tiles, reallocating them among rate classifications effective in law. Amendment revises IGST tariff classifications by omitting serial numbers 225B, 226, 227 and 228 from Schedule I (5% rate) and inserting four new entries into Schedule II (12% rate) covering fly ash bricks or fly ash aggregate and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles, with the changes coming into force on the first day of April, 2022.