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of <h1>West Bengal Introduces Special GST Composition Scheme for Brick Kilns with Tax Exemptions on Select Supplies.</h1> The Government of West Bengal has issued a notification under the West Bengal Goods and Services Tax Act, 2017, introducing a special composition scheme for brick kilns. Effective from April 1, 2022, this scheme exempts certain intra-state supplies of goods, specifically fly ash bricks, bricks of fossil meals, building bricks, and earthen or roofing tiles, from state tax beyond a 3% rate. The exemption is subject to conditions, including the non-availability of input tax credit for goods or services used exclusively in supplying these goods, or partial reversal of credits if used for other supplies.
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