Notification No.: 04/2022 – Central Tax
Date of Notification: 31st March 2022.
Relevant Sections and Rules
Central GST Act, 2017:
- Section 10(1) (proviso) – Composition levy: power to notify classes/goods for the scheme.
CGST Rules, 2017:
- Not amended (this notification amends an earlier Central Tax notification).
Integrated GST Act, 2017:
- Not applicable.
Amends:
- Notification No. 14/2019 – Central Tax dated 07.03.2019 (Table expanded).
Summary of Notification
1) Specified goods added to the Table under Notification 14/2019 (for Section 10 proviso purposes):
After Serial No. 3, four entries are inserted—HSN 6815 (Fly ash bricks/fly ash aggregate with ≥90% fly ash; Fly ash blocks), HSN 6901 00 10 (Bricks of fossil meals/siliceous earths), HSN 6904 10 00 (Building bricks), and HSN 6905 10 00 (Earthen or roofing tiles)—bringing these items within the notified list under the proviso to Section 10(1).
2) Commencement:
The amendment comes into force on 1st April 2022.
