This notification grants a concessional GST rate of 3% CGST on intra-State supply of fly ash bricks, fossil meal bricks, building bricks and roofing tiles, subject to the condition that input tax credit is not availed. It operationalises the recommendation of the 45th GST Council Meeting for the brick industry.Issued for earlier notification?No — this is a standalone concessional rate notification.
This notification grants a concessional GST rate of 3% CGST on intra-State supply of fly ash bricks, fossil meal bricks, building bricks and roofing tiles, subject to the condition that input tax credit is not availed. It operationalises the recommendation of the 45th GST Council Meeting for the brick industry.Issued for earlier notification?No — this is a standalone concessional rate notification.
This notification omits earlier concessional entries S. Nos. 225B to 228 from Schedule I (2.5%). It inserts new entries under Schedule II (6%) covering fly ash bricks, fly ash blocks, fossil meal bricks, building bricks and roofing tiles. The amendment restructures the GST rate on bricks and similar products in line with GST Council decisions.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification omits earlier concessional entries S. Nos. 225B to 228 from Schedule I (2.5%). It inserts new entries under Schedule II (6%) covering fly ash bricks, fly ash blocks, fossil meal bricks, building bricks and roofing tiles. The amendment restructures the GST rate on bricks and similar products in line with GST Council decisions.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
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
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
This notification expands the list of goods exempted from compulsory GST registration under Section 23(2). It includes fly ash bricks, fly ash aggregates, fly ash blocks, building bricks and roofing tiles. The amendment supports traditional and eco-friendly construction material manufacturers.Amendment:This notification amends notification No. 10/2019
This notification expands the list of goods exempted from compulsory GST registration under Section 23(2). It includes fly ash bricks, fly ash aggregates, fly ash blocks, building bricks and roofing tiles. The amendment supports traditional and eco-friendly construction material manufacturers.Amendment:This notification amends notification No. 10/2019
Additional Commissioners or Joint Commissioners of Central Tax are vested with powers to adjudicate notices issued by officers of the Directorate General of GST Intelligence. The powers are exercisable across India for specified sections of the CGST Act. Jurisdictional allocation is prescribed through insertion of Table V.Effective Date:11 March 2022Previous Notification:Notification No. 02/2017 – Central Tax dated 19.06.2017
Additional Commissioners or Joint Commissioners of Central Tax are vested with powers to adjudicate notices issued by officers of the Directorate General of GST Intelligence. The powers are exercisable across India for specified sections of the CGST Act. Jurisdictional allocation is prescribed through insertion of Table V.Effective Date:11 March 2022Previous Notification:Notification No. 02/2017 – Central Tax dated 19.06.2017
This notification amends Notification No. 02/2017–CT by inserting Table V, empowering specified Additional and Joint Commissioners to adjudicate show cause notices issued by DGGI under Sections 67, 73, 74, 76, 122, 125, 127, 129 and 130. The powers are exercisable pan-India. It ensures centralized adjudication of intelligence-based GST cases.Amendment:This notification amends notification No. 2/2017
This notification amends Notification No. 02/2017–CT by inserting Table V, empowering specified Additional and Joint Commissioners to adjudicate show cause notices issued by DGGI under Sections 67, 73, 74, 76, 122, 125, 127, 129 and 130. The powers are exercisable pan-India. It ensures centralized adjudication of intelligence-based GST cases.Amendment:This notification amends notification No. 2/2017
The threshold for mandatory e-invoicing is reduced from ₹50 crore to ₹20 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in accordance with rule 48(4) of the CGST Rules. The amendment applies prospectively from the notified date.Effective Date:1 April 2022Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
The threshold for mandatory e-invoicing is reduced from ₹50 crore to ₹20 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in accordance with rule 48(4) of the CGST Rules. The amendment applies prospectively from the notified date.Effective Date:1 April 2022Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
This notification amends Notification No. 13/2020–CT to reduce the threshold for mandatory e-invoicing from ₹50 crore to ₹20 crore. Registered persons having aggregate turnover exceeding ₹20 crore in any preceding financial year from 2017-18 onwards are required to issue e-invoices. The measure significantly expands the scope of e-invoicing.Amendment:This notification amends notification No. 13/2020
This notification amends Notification No. 13/2020–CT to reduce the threshold for mandatory e-invoicing from ₹50 crore to ₹20 crore. Registered persons having aggregate turnover exceeding ₹20 crore in any preceding financial year from 2017-18 onwards are required to issue e-invoices. The measure significantly expands the scope of e-invoicing.Amendment:This notification amends notification No. 13/2020
This notification supersedes Notification No. 15/2021–Integrated Tax (Rate) and further amends Notification No. 8/2017–Integrated Tax (Rate) by restricting concessional entries to Union Territory or local authority and by omitting associated condition clauses. The amendment consolidates earlier changes and ensures consistency in concessional service taxation.Issued for earlier notification?Yes — it supersedes Notification No. 15/2021 and amends Notification No. 8/2017–Integrated Tax (Rate).
This notification supersedes Notification No. 15/2021–Integrated Tax (Rate) and further amends Notification No. 8/2017–Integrated Tax (Rate) by restricting concessional entries to Union Territory or local authority and by omitting associated condition clauses. The amendment consolidates earlier changes and ensures consistency in concessional service taxation.Issued for earlier notification?Yes — it supersedes Notification No. 15/2021 and amends Notification No. 8/2017–Integrated Tax (Rate).
This notification supersedes Notification No. 14/2021–Integrated Tax (Rate) and amends Notification No. 1/2017–Integrated Tax (Rate) by omitting footwear of sale value not exceeding ₹1,000 per pair from Schedule I and inserting it under Schedule II (12%). The amendment ensures uniform rate application on footwear products.Issued for earlier notification?Yes — it supersedes Notification No. 14/2021 and amends Notification No. 1/2017–Integrated Tax (Rate).
This notification supersedes Notification No. 14/2021–Integrated Tax (Rate) and amends Notification No. 1/2017–Integrated Tax (Rate) by omitting footwear of sale value not exceeding ₹1,000 per pair from Schedule I and inserting it under Schedule II (12%). The amendment ensures uniform rate application on footwear products.Issued for earlier notification?Yes — it supersedes Notification No. 14/2021 and amends Notification No. 1/2017–Integrated Tax (Rate).
