Notification No.: 15/2022 – Central Tax
Date of Notification: 13th July 2022.
Relevant Sections and Rules
Central GST Act, 2017:
- Section 23(2) – Power to exempt specified categories from registration.
CGST Rules, 2017:
- Not amended by this notification.
Integrated GST Act, 2017:
- Not applicable.
Amends/References:
- Amends Notification No. 10/2019 – Central Tax (07.03.2019). Effective from 18th July 2022.
Summary of Notification
1) Substitution in the Table to Notification 10/2019 (Serial No. 4):
Against serial number 4, the entry in column (3) is substituted to read: “Fly ash bricks; Fly ash aggregates; Fly ash blocks.” This updates the description of specified goods for the purpose of the registration-exemption framework under section 23(2).
2) Commencement and linkage to principal notification:
The amendment comes into force on 18th July 2022 and forms a further change to the principal Notification 10/2019 – Central Tax, which (as noted in the notification) had last been amended by Notification 03/2022 – Central Tax (31.03.2022).
