Notification No. 04/2022
Date: March 31, 2022
Subject: Amendment to Notification No. 14/2019 to extend special composition levy for specified brick kiln products.
Description:
The composition levy scheme is extended to cover fly ash bricks, fossil meal bricks, building bricks, and roofing tiles. Eligible manufacturers may opt for composition levy under section 10 of the CGST Act. The amendment enlarges the scope of goods covered under the special scheme.
Effective Date:
1 April 2022
Previous Notification:
Notification No. 14/2019 – Central Tax dated 07.03.2019
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