Composition levy ineligibility: manufacturers of fly ash bricks, fly ash aggregates and fly ash blocks cannot opt for composition. The Kerala Government amended the GST notification to substitute the table entry at serial number 4, column (3) with 'Fly ash bricks; Fly ash aggregates; Fly ash blocks', thereby designating the manufacture of those goods as not eligible to opt for the composition levy under section 10, on the recommendation of the Council and with the amendment coming into force upon notification.
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 ineligibility: manufacturers of fly ash bricks, fly ash aggregates and fly ash blocks cannot opt for composition.
The Kerala Government amended the GST notification to substitute the table entry at serial number 4, column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby designating the manufacture of those goods as not eligible to opt for the composition levy under section 10, on the recommendation of the Council and with the amendment coming into force upon notification.
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