Prakhar Softech Services Ltd.

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION NO. 01/2022-Central Tax (Rate)

New Delhi, the 31st March, 2022

G.S.R. 236(E).—In exercise of the powers conferred by sub-section (1) of section 9 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central 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. 673(E)., dated the 28th June, 2017, namely:-

In the said notification, -

(a) in Schedule I – 2.5%, serial numbers 225B,226, 227, 228 and the entries relating thereto shall be omitted;

(b) in Schedule II – 6%, 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.

[F. No. 190354/56/2022-TRU]

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