GST rate amendment: Himachal Pradesh revises state tax schedules, removing some lower-rated items and adding building material entries.
The Governor, on the Council's recommendation under the Himachal Pradesh GST Act, amends Notification No. 1/2017-State Tax (Rate) by omitting serial numbers 225B-228 from Schedule I (2.5%) and inserting new serial numbers 176B-176E in Schedule II (6%) to classify specified fly ash bricks, siliceous-earth bricks, building bricks, and earthen or roofing tiles.

GST rate amendment: reclassification of certain bricks and tiles changes state tax grouping, effective from April.
The notification omits serial numbers 225B, 226, 227 and 228 from Schedule I and inserts serials 176B-176E after 176A in Schedule II to reclassify specified bricks, blocks and roofing tiles into the listed entries with their tariff descriptions and HSN references; the amendment is issued under the Jharkhand GST Act and is effective from the first day of April, 2022.

Standing Committee for Consumer Welfare Fund under GST rules established to oversee and recommend utilization of the fund.
A Standing Committee is constituted to advise on utilization of the Consumer Welfare Fund established under the KGST Act and Rules. The committee's role is to recommend proper application of amounts credited to the fund pursuant to the KGST Rules. Its membership comprises the Additional Chief Secretary (Finance) as Chair, the Commissioner of Commercial Taxes as Vice Chair, an Additional Commissioner (Head Quarters 1) as Member Secretary, and an Additional Commissioner (Policy and Law) as Member.

Concessional GST rate on intra-state brick supplies applies where input tax credit is not claimed.
Concessional State tax relief is granted for specified intra state supplies of bricks, blocks and tiles at the reduced rates listed for each tariff classification, on the condition that the supplier does not avail input tax credit for those supplies, and that any partly claimed credits are reversed as if the supply were exempt in accordance with credit reversal rules.

Composition scheme eligibility revised; prescribed manufacturers of certain goods barred from opting, with staged effective dates.
An eligible registered person with aggregate turnover in the preceding financial year not exceeding one crore fifty lakh rupees may opt for the composition levy as prescribed under the Jammu and Kashmir GST Rules; however, manufacturers of specified goods listed by tariff classification (including edible ice, pan masala, tobacco and substitutes, fly ash bricks/aggregates, certain siliceous bricks, building bricks and earthen roofing tiles) are excluded. Tariff classification interpretation follows the First Schedule to the Customs Tariff Act. Exclusions for S. Nos. 1-3 are effective from 1 April 2019 and for the remaining items from 1 April 2022.

Amendment to GST notification inserts fly ash and brick products into the notified table, effective from April.
S.O. 182 amends SRO-207 (18-3-2019) under Sub-Section (2) of Section 23 of the Jammu and Kashmir Goods Services Tax Act, 2017 to insert four new table entries: 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, with specified numerical headings. The amendment is declared to be effective from 1 April 2022.

GST rate amendment: schedules updated to remove certain entries and add specified bricks and tiles, effective from the tax period.
Amendment revises GST schedules by omitting specified serial entries from Schedule I and inserting new tariff classifications in Schedule II for fly ash bricks, bricks of siliceous earths, building bricks, and earthen or roofing tiles, with effect from the stated commencement date under the authority of Section 9 of the Jammu and Kashmir GST Act.

Turnover threshold reduction alters composition scheme eligibility under state GST from higher to lower limit.
The notification amends the principal State GST notification by substituting the existing turnover benchmark with a lower turnover benchmark, effective from the stated commencement date, thereby changing the turnover-based eligibility for the specified simplified tax treatment under the principal notification.

Corrigendum: deletion of the phrase sub-section (5) of section 15 from a state GST notification, correcting the text.
Corrigendum deletes the phrase and sub-section (5) of section 15 from line 1 of the Government of Karnataka Notification dated 31 March 2022, thereby correcting the published text of that notification.

GST reclassification of masonry products reallocates specified bricks and tiles to a different tax schedule, changing applicable levy.
The State amends a prior notification to omit certain serial entries from the 2.5% Schedule and to insert specified entries for fly ash bricks, bricks of siliceous earths, building bricks, and earthen or roofing tiles into the 6% Schedule, thereby reclassifying those building materials for GST purposes and altering their schedule placement under the MP GST notification, effective as stated in the notification.

GST classification update adds fly ash bricks, building bricks and roofing tiles to the notified taxable goods list.
Amendment inserts four tariff items into the State GST notification identifying fly ash bricks and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles, each with specified tariff codes, and declares the amendment effective from the start of April 2022.

GST classification amendment inserts specific building material entries into the state notification, effective from the stated date.
The State amends a prior GST notification by inserting HSN-coded entries for specified building materials-fly ash bricks or fly ash aggregate with high fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-into the Table of the earlier notification under the authority of the proviso to Section 10(1) of the Madhya Pradesh GST Act, 2017, and declares the amendment effective from 1 April 2022.

Concessional SGST rate for intra state brick supplies permitted where input tax credit is not availed, subject to reversal rules.
Grants a concessional State GST rate on specified intra state brick products provided no input tax credit is claimed for goods or services used exclusively for those supplies, and any partially attributable input tax credit is reversed as if the supplies were exempt under subsection (2) of section 17 and related rules. The relief applies only to the tariff items listed in the table and is subject to the annexed condition requiring ITC non availment or reversal.

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.

GST registration threshold amended: fly ash and building bricks added to taxable goods list, effective from April first.
The West Bengal GST notification amends earlier Notification No. 378-F.T. by inserting specified commodity entries for brick and masonry goods-fly ash bricks or fly ash aggregate with ninety per cent or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-thus bringing these items within the notification's registration-threshold framework; the amendment is made under section 23(2) and effective from 1st April, 2022.

Composition scheme for brick kilns limits state GST liability, conditional on strict input tax credit non-availability or reversal.
Exempts part of State GST on specified brick and tile tariff items by applying a special composition scheme with a reduced rate for intra-state supplies, subject to conditions. The main condition requires that input tax credit not be taken for inputs used exclusively in these supplies, and where credit was partly taken it must be reversed as if the supply were exempt, in accordance with the West Bengal GST Act and interpretive rules of the First Schedule to the Customs Tariff Act.

GST rate reclassification for brick products shifts specified brick and tile items from lower to higher taxable rate effective April
The notification amends the prior state GST schedule by removing certain entries from the lower-rate schedule and inserting specified HSN-coded brick and tile items into the higher-rate schedule, listing fly ash bricks or fly ash aggregate with 90% or more fly ash content; fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles as newly scheduled items, and declares the amendment effective from the stated commencement date.

Amendment to GST notification adds specific building material classifications, altering tax treatment from the stated effective date.
The State GST notification amends the Table in Notification No. 14/2019-State Tax by inserting four tariff entries for building materials: fly ash bricks or fly ash aggregate with 90% or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment adjusts tax classification for these goods and is deemed to have come into force from the stated effective date under the empowering provision of the Chhattisgarh Goods and Services Tax Act.

GST tariff update: adds brick and tile classifications including fly ash bricks and building tiles, altering state tax coverage.
Amendment to the state GST notification inserts new tariff entries classifying fly ash bricks and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles into the notification's table. The change takes effect retrospectively from the first day of April, 2022 and is made under the State Goods and Services Tax Act authority to amend the original notification.

Concessional GST rate for brick supplies conditioned on non availment and reversal of input tax credit.
A concessional State tax rate of 3% applies to specified intra state supplies of bricks, blocks and tiles only where input tax credit on inputs and input services used exclusively for such supplies has not been taken, and any credit partly attributable to those supplies is reversed as if the supply were exempt under the Act and rules.