Special composition scheme for brick kilns expands the notified goods list to include brick and tile products. Amendment of the Assam State Tax notification under the Assam Goods and Services Tax Act, 2017 inserts additional entries to implement a special composition scheme for brick kilns. The new entries cover 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. The amendment expands the notified goods list and is given retrospective effect from 1 April 2022.