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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY,
PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 01/2022-Union Territory Tax
New Delhi, the 31st March, 2022
G.S.R (E).- In exercise of the powers conferred under the
sub-section (1) and sub-section(2) of section 10 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), read with section 21 of the Union Territory
Goods and Services Tax Act, 2017(14 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following further amendments in
the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No.02/2017-Union Territory Tax, dated the 27th June,
2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 648(E)., dated the 27th June, 2017, namely:-
In the said notification, in the Table, after serial
number 3 and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely: -
| “4. |
6815 |
Fly ash bricks or fly ash aggregate with 90 per cent. or more fly
ash content; Fly ash blocks |
| 5. |
6901 00 10 |
Bricks of fossil meals or similar siliceous earths |
| 6. |
6904 10 00 |
Building bricks |
| 7. |
6905 10 00 |
Earthen or roofing tiles”. |
2. This notification shall come into force on the 1st day of April, 2022.
[F.No.190354/56/2022-TRU]
(Vikram Vijay Wanere)
Under Secretary to the Government of India
The principal notification No. 02/2019-Union Territory
Tax, dated the 7th March, 2019, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 192(E),
dated the 7th March, 2019.
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