Composition scheme exclusion for suppliers of specified brick products removes eligibility for composition registration and benefits. The Tripura State GST notification amends the composition-scheme exclusion table by inserting four entries for specified brick and tile goods-fly ash bricks/blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-thereby excluding suppliers of these listed goods from eligibility for the composition scheme under the proviso to section 10(1) of the Tripura SGST Act, with effect from the first day of April, 2022.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme exclusion for suppliers of specified brick products removes eligibility for composition registration and benefits.
The Tripura State GST notification amends the composition-scheme exclusion table by inserting four entries for specified brick and tile goods-fly ash bricks/blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-thereby excluding suppliers of these listed goods from eligibility for the composition scheme under the proviso to section 10(1) of the Tripura SGST Act, with effect from the first day of April, 2022.
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