Notification No. 01/2022
Date: March 31, 2022
Subject: Amendment to Notification No. 1/2017–Integrated Tax (Rate) shifting bricks and fly ash products to higher rate schedule.
Description:
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by omitting certain entries relating to bricks and similar goods from Schedule I (5%) and inserting them under Schedule II (12%). The amendment covers fly ash bricks, fly ash aggregates, fossil meal bricks, building bricks, and roofing tiles. The change implements GST Council recommendations to rationalise rates on construction materials.
Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).