Notification No.: 16/2022 – Central Tax
Date of Notification: 13th July 2022
Relevant Sections and Rules
Central GST Act, 2017:
- Section 10(1) (proviso) – Composition levy; power to notify classes/goods.
CGST Rules, 2017:
- Not amended by this notification.
Integrated GST Act, 2017:
- Not applicable.
Amends/References:
- Amends Notification No. 14/2019 – Central Tax (07.03.2019). Comes into force on 18.07.2022.
Summary of Notification
1) Substitution of entry for specified goods under the composition framework (Notif. 14/2019):
Against Serial No. 4 of the Table in Notification 14/2019, the description in column (3) is substituted to read: “Fly ash bricks; Fly ash aggregates; Fly ash blocks.” This updates and standardises the set of goods covered at that serial, for purposes linked to the proviso to section 10(1).
2) Commencement clause clarified:
The amendment takes effect from 18th July 2022, aligning taxpayer compliance from that date.
