Clause 1

1. In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E)., dated the 28th June, 2017, namely:-

In the said notification, -

(a) in Schedule I – 5%, serial numbers 225B,226, 227, 228 and the entries relating thereto shall be omitted;

(b) in Schedule II – 12%, after serial number 176A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

“176B 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks 176C 6901 00 10 Bricks of fossil meals or similar siliceous earths 176D 6904 10 00 Building bricks 176E 6905 10 00 Earthen or roofing tiles”.

2. This notification shall come into force on the 1st day of April, 2022.