Seeks to amend notification No. 380-F.T., dated 07.03.2019 to make provision that Brick Kilns shall not be eligible for Composition levy under section 10 of the WBGST Act,2017 - 613-F.T. - West Bengal SGST
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Composition levy exclusion: specified brick products removed from composition eligibility under section 10, effective from notified commencement date. Amendment inserts specific tariff entries into notification No. 380-F.T. to exclude certain brick and tile products-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-from eligibility for the composition scheme under the proviso to sub section (1) of section 10, with the amendment effective from the notified commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Composition levy exclusion: specified brick products removed from composition eligibility under section 10, effective from notified commencement date.
Amendment inserts specific tariff entries into notification No. 380-F.T. to exclude certain brick and tile products-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-from eligibility for the composition scheme under the proviso to sub section (1) of section 10, with the amendment effective from the notified commencement date.
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