|
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-Integrated Tax (Rate)
New Delhi, the 31st March, 2022
G.S.R......(E).- In exercise of the powers conferred by
sub-section (1) of section 6 and clause (iv) of section 20 of the Integrated
Goods and Services Tax Act, 2017 (13 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
inter-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 integrated tax leviable thereon under section 5 of
the Integrated Goods and Services Tax Act, 2017 (13 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
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 |
6% |
1 |
| 2 |
6901 00 10 |
Bricks of fossil meals or similar siliceous earths |
6% |
1 |
| 3 |
6904 10 00 |
Building bricks |
6% |
1 |
| 4 |
6905 10 00 |
Earthen or roofing tiles |
6% |
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
|