Bricks and Tiles GST Raised to 12% from 5% when ITC is Availed
·
IGST is only 6% where ITC is
not Availed under Composition Scheme
[Notification No.
02/2022-Integrated Tax (Rate)
dated 31 March 2022]
Seeks to provide for a concessional rate on interstate supply of
bricks conditional to not availing the ITC, as recommended by 45 GSTC
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 6 and clause (iv)
of
section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub- section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of
the Council, hereby exempts the inter-state supplies of
goods, the description of
which is specified in column (3) of
the table below, falling under the tariff item, sub-heading, heading or Chapter,
as
specified in the corresponding entry in column (2) of the said table, from
so
much of the integrated tax leviable
thereon under section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) as is in excess of the amount calculated
at
the rate specified in the corresponding entry in column (4) of the said table and subject to the relevant conditions annexed to this notification, the condition number of which is mentioned in the corresponding entry in column (5) of the said table:
|
Table |
||||
|
Sl. No. |
Tariff item,
sub-heading, heading or
Chapter |
Description |
Rate |
Condition No. |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
1. |
6815 |
Fly ash bricks
or
fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks |
6% |
1 |
|
2. |
6901 00 10 |
Bricks of fossil meals
or
similar siliceous earths |
6% |
1 |
|
3. |
6904 10 00 |
Building bricks |
6% |
1 |
|
4. |
6905 10 00 |
Earthen or roofing tiles |
6% |
1 |
Explanation.
–
(i) For
the purposes of
this notification, “Tariff item”, “sub-heading”, “heading” and “Chapter” shall mean
respectively a tariff item, sub-heading, heading and chapter as specified in
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of
1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
|
ANNEXURE |
|
|
Condition No. |
Condition |
|
1. |
(a) credit of input
tax charged on goods or services used exclusively in supplying such goods
has
not been taken; and
(b) credit of input tax charged on goods or services used partly for supplying such goods and partly
for effecting other supplies eligible for input
tax credits, is
reversed as if
supply of such goods is
an exempt supply and attracts provisions of
sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017
(12 of 2017) and the rules made thereunder. |
2. This
notification shall come into force on the 1st day of April, 2022.
[F. No.190354/56/2022-TRU]