Scope of Fly ash bricks; Fly ash aggregates; Fly ash blocks modified - Seeks to amend Notification No. 02/2022-Intergated Tax (Rate), dated the 31st March, 2022 - concessional rate on inter state supply of bricks conditional to not availing the ITC - 10/2022 - Integrated GST (IGST) Rate

Government of India Ministry of Finance (Department of Revenue) Notification No. 10/2022-Integrated Tax (Rate) New Delhi, the 13th July, 2022 G.S.R. 563 (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 makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 02/2022-Intergated Tax (Rate), dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 239(E)., dated the 31 st March, 2022 , namely: - In the said notification, in Table, against Sl. No. 1, for the entry in column (3), the entry Fly ash bricks; Fly ash aggregates; Fly ash blocks shall be substituted. 2. This notification shall come into force on the 18th day of July, 2022. [F. No.190354/172/2022-TRU] (Vikram Vijay Wanere) Under Secretary to the Government of India