GST Department Updated Special Concessional Rates for Bricks and Made Composition Scheme Ineligible

Bricks Taxable at 12% with ITC and 6% without ITC

Special Concessional rates / no Composition scheme for Bricks:

With effect from 01st April 2022, entities engaged in the business of the goods listed below will not be eligible to opt for the composition levy of Section 10(1) of the CGST Act 2017.

Also, the said entities are not allowed the higher Threshold limit of 40 Lakhs Rupees for mandatory registration.

Now these goods are treated on par with Ice Cream, edible ice, Pan Masala and other Tobacco products.

The Bricks dealers can either opt to pay 12% Tax with Input Tax Credit or pay tax at a concessional rate of 6% conditional to not avail the ITC.

The specified Goods are:

  1. Fly ash bricks or fly ash aggregate with 90 % or more fly ash content; Fly ash blocks;
  2. Bricks of fossil meals or similar siliceous earths;
  3. Building bricks, Earthen or roofing tiles.

Please refer: Notification No. 01 & 02/2022-Central Tax ( Rate) and Notification No. 03 & 04/2022-Central Tax.

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