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Registration liability expanded to include suppliers of specified fly ash and brick products, requiring registration when turnover exceeds threshold. The notification amends the prior exemption table to add fly ash bricks or fly ash aggregate (90%+ fly ash) and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. Effective 1 April 2022, suppliers exclusively dealing in these listed goods are classified as persons liable to take registration if their aggregate turnover in the financial year exceeds the lower registration threshold, implementing the Goods and Services Tax Council's recommendation.
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Registration liability expanded to include suppliers of specified fly ash and brick products, requiring registration when turnover exceeds threshold.
The notification amends the prior exemption table to add fly ash bricks or fly ash aggregate (90%+ fly ash) and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. Effective 1 April 2022, suppliers exclusively dealing in these listed goods are classified as persons liable to take registration if their aggregate turnover in the financial year exceeds the lower registration threshold, implementing the Goods and Services Tax Council's recommendation.
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