GST notification amendment adds specified fly ash bricks, building bricks and tiles to the notified goods list under GST.
Amendment to Notification S.O. 52 inserts four Table entries identifying fly ash bricks or fly ash aggregate (with ninety percent or more fly ash), fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles under specified HSN headings; the amendment is made under the proviso to the Bihar GST provision on Council recommendation and comes into force on the first day of April, 2022.

GST notification amendment inserts specified brick and tile goods into the notified table, altering goods classification.
Amendment to Notification No. S.O. 48 (7 March 2019) inserts four entries into the notification's Table adding: 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. The amendment is issued under section 23(2) of the Bihar Goods and Services Tax Act, 2017 and takes effect from the commencement date specified in the notification.

Concessional state tax on bricks for intra state supplies, conditioned on non availment or reversal of input tax credit.
A concessional state tax rate is prescribed for specified intra state supplies of bricks and related items falling under listed tariff items, subject to the annexed condition that input tax credit on goods or services used exclusively for those supplies has not been taken and that any partly used credits be reversed as if the supply were exempt under sub section (2) of section 17 of the Bihar Goods and Services Tax Act, 2017.

Composition levy ineligibility extended to manufacturers of specified fly ash bricks, building bricks and earthen roofing tiles.
The Government amends the earlier notification to specify that manufacturers of fly ash bricks or fly ash aggregate and fly ash blocks with ninety per cent or more fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles are not eligible to opt for the composition levy under the composition levy provisions, with the amendment taking effect from the first day of April.

Registration liability expanded to include suppliers of specified fly ash and brick products, requiring registration when turnover exceeds threshold.
The notification amends the prior exemption table to add fly ash bricks or fly ash aggregate (90%+ fly ash) and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. Effective 1 April 2022, suppliers exclusively dealing in these listed goods are classified as persons liable to take registration if their aggregate turnover in the financial year exceeds the lower registration threshold, implementing the Goods and Services Tax Council's recommendation.

Concessional GST rate for specified brick supplies subject to prohibition on availing input tax credit and mandatory reversal.
A concessional state GST rate of 3% is applied to specified brick and tile products for intra State supplies, conditional on not availing input tax credit. Exclusively used inputs must not have credit claimed; partial credits must be reversed as if the supplies were exempt under sub section (2) of section 17 and relevant rules.

GST rate change reclassifies specific bricks and tiles into a higher tax bracket, removing older lower-rated entries.
Amendment effects a GST rate amendment by omitting certain entries from Schedule I and inserting specified building-material entries into Schedule II, naming fly ash bricks or fly ash aggregate with high fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; the changes are made under section 9(1) and section 15(5) of the Kerala State GST Act and take effect from the commencement date stated in the notification.

Amendment to Accounts Rules postpones applicability date and extends a transitional compliance deadline accordingly.
Amendment to the Companies (Accounts) Rules, 2014 defers the applicability date in the proviso to sub rule (1) of rule 3 from "1st day of April, 2022" to "1st day of April, 2023," and alters the deadline in the proviso to sub rule (1B) of rule 12 from "31st March, 2022" to "31st May, 2022." The rules are titled Companies (Accounts) Second Amendment Rules, 2022 and commence on publication in the Official Gazette.

GST notification amendment adds specific building material classifications, including fly ash bricks, effective from April 1, 2022.
Amendment inserts four new tariff table entries identifying 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, each with specified commodity codes, into the notification issued vide G.O. Ms. No. 26 (13 March 2019). The amendment is made under sub-section (1) of section 10 of the Puducherry Goods and Services Tax Act, 2017 and comes into force on 1 April 2022.

Concessional GST rate for intra-state bricks supply conditioned on not availing input tax credit, subject to reversal rules.
Reduced State GST at 3% is prescribed for specified intra state supplies of bricks and related articles, with the exemption limited to the amount calculated at that rate and subject to tariff classification rules. Eligibility requires that no input tax credit be claimed for inputs and services exclusively used for those supplies, and that any partly used input tax credit be reversed as if the supplies were exempt, in accordance with CGST reversal provisions.

GST rate amendment moves certain brick and tile products from a reduced slab to a higher concessional slab, effective April.
The notification amends the state GST schedules by omitting certain entries from the 2.5% Schedule I and inserting into the 6% Schedule II specific building materials: fly ash bricks or fly ash aggregate with high fly ash content (including fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; the amendment takes effect on the 1st day of April, 2022.

Concessional GST rate on bricks applies to specified intra state supplies, subject to input tax credit restrictions and reversal.
Exempts intra state supplies of specified bricks and related building products from state GST to the extent the tax exceeds a prescribed concessional rate for listed tariff items, subject to a condition that input tax credit on inputs used exclusively for such supplies is not claimed and any partly attributable input tax credit is reversed as if the supplies were exempt under section 17(2) of the Nagaland GST Act, with tariff classification to follow First Schedule interpretation rules and a specified commencement date.

GST rate changes: Nagaland removes specified items from a lower-rate schedule and adds building materials to a higher-rate schedule.
The State Government amends GST schedules by omitting certain entries from a lower-rate schedule and inserting specified building- and brick-related goods into a higher-rate schedule, identifying those goods by tariff headings and descriptions, and making the amendment operative from the stated commencement date.

GST notification amendment adds specified bricks, blocks and tiles to the notified goods list, effective from early April.
The State Government, under section 23(2) of the Nagaland Goods and Services Tax Act, 2017 and on Council recommendation, amends the Finance Department notification dated 29 March 2019 by inserting four new entries into the notification table for 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 is effective from 1 April 2022.

Composition levy inclusion: specified brick and tile products added to the notified list, effective at the start of the fiscal year.
Amendment under the proviso to sub-section (1) of section 10 inserts four entries into the notified table, specifying: 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, with the amendment to come into force on the first day of April, 2022.

GST classification update reassigns specific bricks and roofing tiles to a different rate schedule, affecting tax treatment.
The State amends an existing GST notification to omit certain low-rate entries and insert specified HSN-coded entries for bricks, fly ash blocks, and roofing tiles into a higher-rate Schedule, identifying fly ash bricks or aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; the amendment takes effect on the stated commencement date.

Goods classification update: new entries for fly ash bricks, building bricks and roofing tiles added to GST notification.
Amendment inserts four new Table entries after serial number 3-listing HSN headings and descriptions for fly ash bricks or fly ash aggregate (90%+ fly ash) and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-under the proviso to sub-section (1) of section 10 of the Rajasthan Goods and Services Tax Act, 2017, with the amendment effective from 1 April 2022.

GST notification amendment: adds fly ash bricks, building bricks and roofing tiles to specified goods list, affecting classification.
The Finance Department amends the earlier state GST notification by inserting four new Table entries identifying specific building materials-fly ash bricks or fly ash aggregate with ninety 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-under designated tariff headings; the amendment takes effect on the first day of April, 2022.

Tax exemption for brick supplies: intra-state SGST capped at specified rate, subject to input tax credit restrictions.
Intra-state supplies of listed brick and tile products are exempt from State GST to the extent that tax does not exceed the rate specified for those tariff entries, subject to the condition that input tax credit on inputs used exclusively for such supplies has not been availed and any partly used credit is reversed as if the supplies were exempt under sub-section (2) of section 17 of the Rajasthan GST Act and rules.

Merger filing requirements updated-revised form imposes expanded disclosure and market analysis obligations for notifications under competition law.
Amendments substitute a new Form II requiring notifying parties to provide detailed party identification, fee particulars, authorised Indian contact, financial metrics for threshold assessment, transaction description, implementation steps and timelines, commercial rationale, value and foreign investment disclosure, and filings in other jurisdictions. The form mandates exhaustive market analysis for horizontal and vertical overlaps (including market definition, five year sales and market share data, competitors, suppliers, concentration indices, entry/exit factors, R&D and regulatory constraints), group ownership and control charts, specified documentary attachments, and a declaration of completeness. FORM IV receives minor cross reference and address updates.