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of <h1>West Bengal GST Act Amendment: Brick Kilns Excluded from Composition Levy, Effective April 2022; Includes Fly Ash Bricks, Tiles.</h1> The Government of West Bengal has issued an amendment to notification No. 380-F.T., dated March 7, 2019, under the West Bengal Goods and Services Tax Act, 2017. This amendment, effective from April 1, 2022, states that brick kilns will not be eligible for the Composition levy under section 10 of the WBGST Act. The notification adds specific serial numbers and entries to include fly ash bricks, bricks of fossil meals, building bricks, and earthen or roofing tiles in the list of items affected by this change.
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