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New Standalone notification regarding special Composition Scheme for Brick Kilns

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..... 22-Central Tax (Rate) ] In exercise of the powers conferred by sub-section (I) of section 11 and sub-section (1) of section 16 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to exempt the intra-state supplies of goods, the description of which is specified in column (3) of the table belo .....

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..... (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 3% 1 2. 6901 00 10 Bricks of fossil meals or simi .....

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..... y 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 goo .....

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