Concessional tax treatment for specified intra-State brick supplies applies only where input tax credit is not availed or reversed.
Intra-State supplies of specified fly ash bricks, fly ash blocks, fossil-meal bricks, building bricks, and earthen or roofing tiles are taxable at a concessional State tax rate of 3 per cent. Eligibility requires non-availment of input tax credit on inputs and input services used exclusively for these supplies. Where such inputs or services are used partly for these goods and partly for other credit-eligible supplies, input tax credit must be reversed by treating the specified goods as exempt supplies under the applicable credit reversal framework.

Union Territory GST amendment adds specified brick and tile goods to the notification list, altering tax classification.
Amends Notification No. 02/2017-Union Territory Tax by inserting four Table entries identifying specific building material goods-fly ash bricks or fly ash aggregate with 90% or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-under the Union Territory Goods and Services Tax framework, effected under section 10 of the Central GST Act read with section 21 of the UTGST Act, on the Council's recommendation.

Concessional UTGST for specified bricks conditional on non availing and reversal of input tax credit for those supplies.
Grants a reduced Union Territory GST rate for specified tariff items covering certain bricks and related products, conditional on suppliers not availing input tax credit for goods or services used exclusively for those supplies and reversing any partly claimed input tax as if the supply were exempt under sub section (2) of section 17 of the Central Goods and Services Tax Act and the rules thereunder; tariff entries are to be interpreted by reference to the First Schedule to the Customs Tariff Act.

Concessional GST on certain bricks requires suppliers to forgo input tax credit to access the reduced intra state rate.
A concessional central GST rate applies to intra state supplies of specified bricks, blocks and roofing tiles provided input tax credit on goods or services used exclusively for those supplies is not taken and any partly used inputs/services have their input tax credit reversed as if the supplies were exempt; the reduced rate is limited to the tariff entries listed and is subject to the First Schedule interpretation rules and the notification's commencement provisions.

Concessional IGST rate on inter-state brick supplies where input tax credit is not availed.
A concessional IGST rate of 6% applies to specified inter state supplies of bricks, blocks, aggregates and roofing tiles under listed tariff entries, effective 1 April 2022. The concession is conditional on non availing of input tax credit: no ITC may be taken on inputs or input services used exclusively for these supplies, and partial ITC must be reversed as if the supplies were exempt, following the reversal mechanism under section 17(2) of the Central GST Act and related rules.

State tax rate amendment adds specific brick and tile classifications and omits certain lower-rated entries under GST.
The notification omits specified serial entries from the 2.5% Schedule I and inserts new serial entries into the 6% Schedule II, expressly listing fly ash bricks or fly ash aggregate with ninety percent or more fly ash content; fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles as distinct taxable items under the revised State tax rate schedule.

Brick and tile GST classification shifts specified products to the revised State tax schedule from April 2022.
Gujarat State Tax (Rate) revises GST classification for specified brick and tile products from 1 April 2022. Fly ash bricks or qualifying fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles are removed from the 2.5 per cent State tax schedule and placed in the 6 per cent State tax schedule. The amendment changes the applicable State tax rate for these goods.

GST rate amendment adds specific brick and tile products to the state tax rate schedule, effective April.
Amendment revises Sikkim State GST rate schedules by omitting certain entries from the lower-rate schedule and inserting new entries in the higher-rate schedule for specified building materials-fly ash bricks or aggregate, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-identified by HSN headings; the notification is effective from the first day of April, 2022.

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.

GST rate amendment: Manipur omits and inserts specific goods in state tax schedules, altering their state GST classification effective April.
The State Government amends the existing State Tax (Rate) notification by omitting specified entries from Schedule I (2.5%)-serials 225B, 226, 227, 228-and by inserting new entries into Schedule II (6%) after serial 176A to classify fly ash bricks or fly ash aggregate, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles, thereby changing their state GST rate; the amendment takes effect on the stated commencement date.

UTGST rate schedule amended: low-rate items removed and construction brick items reclassified to a higher UTGST rate.
The notification omits serial numbers 225B, 226, 227 and 228 from Schedule I (2.5%) and inserts new serials 176B-176E into Schedule II (6%) identifying HSN headings and descriptions for fly ash bricks or fly ash aggregate with ninety per cent or more fly ash content (including fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; the amendment is effective from the first day of April, 2022.

GST rate amendment: certain goods removed from reduced-rate list and specified bricks moved to higher-rate schedule.
Amendment to Notification No.1/2017-Central Tax (Rate) removes specified serial entries from the 2.5% Schedule and inserts new entries into the 6% Schedule describing fly ash bricks or fly ash aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles, with the changes taking effect from the commencement date stated in the notification.

UTGST schedule amendment adds specific brick and tile tariff entries, altering taxable classification under Union Territory GST.
Amendment inserts new tariff entries into the UTGST notification Table, adding fly ash bricks or fly ash aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles under specified tariff codes, and provides an effective commencement date for the amendment.

GST notification amendment adds brick and tile product codes to the notified goods list, changing their tax classification.
Government amends the prior GST notification under the proviso to sub-section (1) of section 10 of the Karnataka GST Act by inserting four new table entries with HSN codes 6815, 69010010, 69041000 and 69051000 describing fly ash bricks/aggregate and various brick and tile products; the amendment takes effect on the first day of April, 2022.

Concessional GST rate on bricks conditioned on non availment of input tax credit, with compliance and reversal obligations.
Concessional GST rate of 3% is applied to specified intra state supplies of bricks and related products provided suppliers do not claim input tax credit; any partly claimed credit must be reversed as if the supply were exempt under sub section (2) of section 17 of the Karnataka Goods and Services Tax Act, 2017, with tariff classification governed by the First Schedule to the Customs Tariff Act, 1975, effective from 1 April 2022.

GST notification amendment adds specified fly ash and building brick entries to the state tax schedule, changing classification.
The notification amends the state GST notification by inserting new tariff entries for specified building materials-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-each tied to designated tariff codes, and provides that these insertions take effect from the prescribed commencement date.

GST rate reclassification moves specified bricks and tiles into a different tax schedule, effective April first.
The Government amends Notification (01/2017) to omit specified entries from the lower-rate Schedule I and to insert four entries into Schedule II naming: fly ash bricks or fly ash aggregate (including fly ash blocks) with ninety percent or more fly ash content; bricks of fossil meals or similar siliceous earths (HSN 69010010); building bricks (HSN 69041000); and earthen or roofing tiles (HSN 69051000). The amendment is made under the taxing powers of the GST Act and takes effect on 1 April 2022.

Revisional Authority designation allows Additional Commissioner to exercise revisional powers over subordinate tax orders under GST.
Authorises the Additional Commissioner of State Tax to function as the Revisional Authority under section 108 of the Punjab Goods and Services Tax Act, 2017 for decisions or orders passed by the Deputy Commissioner of State Tax, Joint Director Enforcement, Assistant Commissioner of State Tax and State Tax Officer, empowering the Additional Commissioner to exercise revisional scrutiny and action as permissible under that provision.

Electronic cash ledger requirement mandates customs duty, interest and penalty payments through an electronic cash ledger from the appointed commencement.
The Central Government appoints 1st June, 2022 as the date for insertion of Chapter VIIA into the Customs Act, 1962, activating a provision that payments of duty, interest and penalty under the Act are to be made through an electronic cash ledger, pursuant to the Government's enabling finance authority.

Turnover threshold change reduces the taxable person benchmark under Puducherry GST notification.
Amendment to the Puducherry GST notification issued vide G.O.Ms.No. 9/2020 substitutes, with effect from 1st April 2022, the words "fifty crore rupees" in the first paragraph with the words "twenty crore rupees," under the authority of sub rule (4) of rule 48 of the Puducherry Goods and Services Tax Rules, 2017.