Composition levy ineligibility extended to manufacturers of specified fly ash bricks, building bricks and earthen roofing tiles. The Government amends the earlier notification to specify that manufacturers of fly ash bricks or fly ash aggregate and fly ash blocks with ninety per cent or more fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles are not eligible to opt for the composition levy under the composition levy provisions, with the amendment taking effect from the first day of April.
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Provisions expressly mentioned in the judgment/order text.
Composition levy ineligibility extended to manufacturers of specified fly ash bricks, building bricks and earthen roofing tiles.
The Government amends the earlier notification to specify that manufacturers of fly ash bricks or fly ash aggregate and fly ash blocks with ninety per cent or more fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles are not eligible to opt for the composition levy under the composition levy provisions, with the amendment taking effect from the first day of April.
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