Special composition scheme for brick kilns expanded to include additional brick and tile classifications under Assam GST. Special composition scheme for brick kilns is extended by amending the earlier Assam State tax notification to insert additional tariff entries in the table. The amendment adds fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles within the specified classification list for the scheme. The notification is issued under the Assam Goods and Services Tax Act, 2017 on the recommendation of the Council and is stated to take effect retrospectively from 1 April 2022.