|
Untitled 1
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 02/2022-Union Territory Tax (Rate)
New Delhi, the 31st March, 2022
G.S.R......(E).- In exercise of the powers conferred by
sub-section (1) of section 8 and clause (v) of section 21 of the Union Territory
Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (1) of
section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the
Central Government, on the recommendations of the Council, hereby exempts the
intra-state supplies of goods, the description of which is specified in column
(3) of the table below, falling under the tariff item, sub-heading, heading or
Chapter, as specified in the corresponding entry in column (2) of the said
table, from so much of the union territory tax leviable thereon under section 7
of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) as is in
excess of the amount calculated at the rate specified in the corresponding entry
in column (4) of the said table and subject to the relevant conditions annexed
to this notification, the condition number of which is mentioned in the
corresponding entry in column (5) of the said table:
Table
| Sl. No. |
Tariff item, sub-heading, heading or Chapter |
Description |
Rate |
Condition No. |
| (1) |
(2) |
(3) |
(4) |
(5) |
| 1. |
6815 |
Fly ash bricks or fly ash aggregate with 90 per cent. or more fly
ash content; Fly ash blocks |
3% |
1 |
| 2. |
6901 00 10 |
Bricks of fossil meals or similar siliceous earths |
3% |
1 |
| 3. |
6904 10 00 |
Building bricks |
3% |
1 |
| 4. |
6905 10 00 |
Earthen or roofing tiles |
3% |
1 |
Explanation.
(i) For the purposes of this notification, “Tariff item”, “sub-heading”,
“heading” and “Chapter” shall mean respectively a tariff item, sub-heading,
heading and chapter as specified in the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975).
(ii) The rules for the interpretation of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the
General Explanatory Notes of the First Schedule shall, so far as may be, apply
to the interpretation of this notification.
ANNEXURE
| Condition No. |
Condition |
| 1. |
(a) credit of input tax charged on goods or
services used exclusively in supplying such goods has not been taken;
and
(b) credit of input tax charged on goods or services used partly for
supplying such goods and partly for effecting other supplies eligible
for input tax credits, is reversed as if supply of such goods is an
exempt supply and attracts provisions of sub-section (2) of section 17
of the Central Goods and Services Tax Act, 2017 (12 of 2017) and the
rules made thereunder. |
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
|