Seeks to amend notification no. 14/2019-State Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC - 04/2022-State Tax - Maharashtra SGST
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Special composition scheme inclusion for brick products expands eligible HSN entries, clarifying scope and applicability. Amendment to Notification No. 14/2019 inserts four HSN entries and descriptions for fly ash bricks or aggregate, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles into the table of goods eligible under the special composition scheme for brick kilns under the proviso to section 10; the amendment is effective from the first day of April, 2022 and follows the Council's recommendation.
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Special composition scheme inclusion for brick products expands eligible HSN entries, clarifying scope and applicability.
Amendment to Notification No. 14/2019 inserts four HSN entries and descriptions for fly ash bricks or aggregate, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles into the table of goods eligible under the special composition scheme for brick kilns under the proviso to section 10; the amendment is effective from the first day of April, 2022 and follows the Council's recommendation.
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