GST notification amendment: specified bricks and roofing tiles added to the notified list, effective 1 April 2022.
The Central Government, under the proviso to sub section (1) of section 10 of the Central Goods and Services Tax Act, 2017, amends Notification No.14/2019-Central Tax by inserting four tariff entries into the Table for specified building materials: fly ash bricks or fly ash aggregate with 90 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. The amendment is effective from 1 April 2022.

Registration threshold eligibility expands to specified fly ash, fossil-meal, building brick and roofing tile products.
Gujarat's registration-threshold framework is amended from 1 April 2022 and is described as reducing the threshold from rupees 40 lakh to rupees 20 lakh. The amendment expands the relevant table to include fly ash bricks, high fly ash-content aggregate and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. These specified products are incorporated into the amended registration-threshold framework through their applicable tariff headings.

GST notification amendment: Adds specified brick and tile goods to the State Tax table, effective from April.
Inserts four new serial entries into the notification Table specifying HS-coded 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; the insertion follows the third serial entry of the original notification and becomes effective on the first day of April, 2022.

Amendment to GST notification adds building material entries including fly ash bricks and tiles, effective from early April.
The State Government amends Notification No. 03/2019-State Tax by inserting four new tariff entries for building materials-fly ash bricks or fly ash aggregate (including fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-and declares the amendment to commence from the start of April, 2022.

GST amendment inserts specific building materials into the central tax notification, changing their tariff classification and scope.
Amendment to the Central Goods and Services Tax notification inserts four new tariff entries into Notification No.10/2019-Central Tax under section 23: fly ash bricks or fly ash aggregate with 90% or more fly ash content and fly ash blocks (6815); bricks of fossil meals or similar siliceous earths (6901 00 10); building bricks (6904 10 00); and earthen or roofing tiles (6905 10 00). The amendment takes effect on the first day of April, 2022.

Concessional GST rate on bricks available only if suppliers forgo or reverse input tax credit on those supplies.
Concessional State GST is applied to intra state supplies of specified bricks, blocks and roofing tiles under listed tariff headings, provided suppliers do not take input tax credit on inputs used exclusively for those supplies and reverse any portion of input tax credit for inputs used partly for such supplies as if those supplies were exempt; tariff headings are to be interpreted by reference to the Customs Tariff First Schedule.

Concessional SGST rate for specified bricks requires foregoing input tax credit to qualify for reduced state tax.
A concessional state tax rate is provided for intra state supplies of listed bricks and roofing tiles falling under specified tariff headings, conditional on suppliers not availing input tax credit; where inputs are used partly for these supplies and partly for other supplies, input tax credit must be reversed as if the supplies were exempt. The notification applies First Schedule interpretation rules of the Customs Tariff for tariff classification.

Concessional GST rate on bricks subject to non availability of input tax credit and prescribed reversal requirements.
Concessional state tax at the rate specified applies to intra state supplies of listed brick and tile items under designated Customs Tariff headings, provided input tax credit has not been availed; where credit was taken partly it must be reversed as if the supply were exempt under sub section (2) of section 17 of the Manipur GST Act, with interpretation governed by the First Schedule to the Customs Tariff Act.

Concessional tax treatment for specified intra-State brick supplies applies only where input tax credit is not availed or reversed.
Intra-State supplies of specified fly ash bricks, fly ash blocks, fossil-meal bricks, building bricks, and earthen or roofing tiles are taxable at a concessional State tax rate of 3 per cent. Eligibility requires non-availment of input tax credit on inputs and input services used exclusively for these supplies. Where such inputs or services are used partly for these goods and partly for other credit-eligible supplies, input tax credit must be reversed by treating the specified goods as exempt supplies under the applicable credit reversal framework.

Union Territory GST amendment adds specified brick and tile goods to the notification list, altering tax classification.
Amends Notification No. 02/2017-Union Territory Tax by inserting four Table entries identifying specific building material goods-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-under the Union Territory Goods and Services Tax framework, effected under section 10 of the Central GST Act read with section 21 of the UTGST Act, on the Council's recommendation.

Concessional UTGST for specified bricks conditional on non availing and reversal of input tax credit for those supplies.
Grants a reduced Union Territory GST rate for specified tariff items covering certain bricks and related products, conditional on suppliers not availing input tax credit for goods or services used exclusively for those supplies and reversing any partly claimed input tax as if the supply were exempt under sub section (2) of section 17 of the Central Goods and Services Tax Act and the rules thereunder; tariff entries are to be interpreted by reference to the First Schedule to the Customs Tariff Act.

Concessional GST on certain bricks requires suppliers to forgo input tax credit to access the reduced intra state rate.
A concessional central GST rate applies to intra state supplies of specified bricks, blocks and roofing tiles provided input tax credit on goods or services used exclusively for those supplies is not taken and any partly used inputs/services have their input tax credit reversed as if the supplies were exempt; the reduced rate is limited to the tariff entries listed and is subject to the First Schedule interpretation rules and the notification's commencement provisions.

Concessional IGST rate on inter-state brick supplies where input tax credit is not availed.
A concessional IGST rate of 6% applies to specified inter state supplies of bricks, blocks, aggregates and roofing tiles under listed tariff entries, effective 1 April 2022. The concession is conditional on non availing of input tax credit: no ITC may be taken on inputs or input services used exclusively for these supplies, and partial ITC must be reversed as if the supplies were exempt, following the reversal mechanism under section 17(2) of the Central GST Act and related rules.

State tax rate amendment adds specific brick and tile classifications and omits certain lower-rated entries under GST.
The notification omits specified serial entries from the 2.5% Schedule I and inserts new serial entries into the 6% Schedule II, expressly listing fly ash bricks or fly ash aggregate with ninety percent or more fly ash content; fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles as distinct taxable items under the revised State tax rate schedule.

Brick and tile GST classification shifts specified products to the revised State tax schedule from April 2022.
Gujarat State Tax (Rate) revises GST classification for specified brick and tile products from 1 April 2022. Fly ash bricks or qualifying fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles are removed from the 2.5 per cent State tax schedule and placed in the 6 per cent State tax schedule. The amendment changes the applicable State tax rate for these goods.

GST rate amendment adds specific brick and tile products to the state tax rate schedule, effective April.
Amendment revises Sikkim State GST rate schedules by omitting certain entries from the lower-rate schedule and inserting new entries in the higher-rate schedule for specified building materials-fly ash bricks or aggregate, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-identified by HSN headings; the notification is effective from the first day of April, 2022.

IGST rate amendment updates tariff entries for bricks and tiles, reallocating them among rate classifications effective in law.
Amendment revises IGST tariff classifications by omitting serial numbers 225B, 226, 227 and 228 from Schedule I (5% rate) and inserting four new entries into Schedule II (12% rate) covering 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 the changes coming into force on the first day of April, 2022.

GST rate amendment: Manipur omits and inserts specific goods in state tax schedules, altering their state GST classification effective April.
The State Government amends the existing State Tax (Rate) notification by omitting specified entries from Schedule I (2.5%)-serials 225B, 226, 227, 228-and by inserting new entries into Schedule II (6%) after serial 176A to classify fly ash bricks or fly ash aggregate, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles, thereby changing their state GST rate; the amendment takes effect on the stated commencement date.

UTGST rate schedule amended: low-rate items removed and construction brick items reclassified to a higher UTGST rate.
The notification omits serial numbers 225B, 226, 227 and 228 from Schedule I (2.5%) and inserts new serials 176B-176E into Schedule II (6%) identifying HSN headings and descriptions for fly ash bricks or fly ash aggregate with ninety per cent or more fly ash content (including fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; the amendment is effective from the first day of April, 2022.

GST rate amendment: certain goods removed from reduced-rate list and specified bricks moved to higher-rate schedule.
Amendment to Notification No.1/2017-Central Tax (Rate) removes specified serial entries from the 2.5% Schedule and inserts new entries into the 6% Schedule describing fly ash bricks or fly ash aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles, with the changes taking effect from the commencement date stated in the notification.