Notification No. 04/2022
Date: March 31, 2022
Subject: Amendment to Notification 14/2019 – Special composition scheme for brick kilns.
Description:
This notification amends the composition scheme under Section 10 to include brick kilns and manufacturers of fly ash products. It mirrors the goods notified under Notification 03/2022. The amendment operationalises the GST Council’s recommendation for a simplified tax regime for the brick industry.
Amendment:
This notification amends notification No. 14/2019