Seeks to amend Notification No. 10/2019-Central Tax, dated the 7th March, 2019 - 03/2022 - Central GST (CGST)

GST amendment inserts specific building materials into the central tax notification, changing their tariff classification and scope.

Amendment to the Central Goods and Services Tax notification inserts four new tariff entries into Notification No.10/2019-Central Tax under section 23: fly ash bricks or fly ash aggregate with 90% or more fly ash content and fly ash blocks (6815); bricks of fossil meals or similar siliceous earths (6901 00 10); building bricks (6904 10 00); and earthen or roofing tiles (6905 10 00). The amendment takes effect on the first day of April, 2022.