MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION NO. 03/2022-Central Tax
New Delhi, the 31st March, 2022
G.S.R. 242(E).—In exercise of the powers conferred by sub-section (2) of section 23 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.10/2019-Central Tax, dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 190(E), dated the 7th March, 2019, namely:-
In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks
6901 00 10
Bricks of fossil meals or similar siliceous earths
6904 10 00
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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