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Revenue Secretary stands by 5% GST levy on hospital room rent above Rs 5000 per dayRace for India’s Vice-President’s post begins with 5 nomination papers being filed on day oneNational Food Security Act - Odisha, UP & Andhra top 3 in implementationFrench aircraft engine maker SAFRAN to set up repair & overhaul facility in IndiaRupee continues to slide against US Dollar - pauses at 79.36India to mop up windfall tax revenue of over Rs 95K Crore, says Moody’sRecord number of Chinese have sought asylum abroad after crowning of Xi Jinping: ReportST - Merely because there was no pre-consultation as per 2017 MasterCircular, it cannot be said that proceedings are bad: HCST - Reasoning of Supreme Court in Sayed Ali and in Canon India Pvt Ltd cannot be imported in the context of CEA, 1944 and/or FA, 1994: HCST - Notification 22/2014-ST is to be read in conjunction with 38/2001-CE (N.T) - argument that officer of DGCEI is not 'Central Excise Officer' and cannot exercise function Pan India cannot be accepted: HCST - Challenge to proceedings on ground of limitation involves disputed questions of facts,therefore, these issues are best left to be adjudicated by CEX Officer: HCGST - Division of single tender to answer particular situations and ignore other will not be the right way to go forward - AAR refuses to answer questions raised by applicant: AARGST - Nominal cost which is recovered from salary as deferred payment for canteen facility provided by third party is 'consideration' for the supply and GST is liable to be paid: AARMumbai roads, like Sydney, become river beds; Landslides reported from GhatkoparBad weather leads to suspension of Amarnath YatraI-T - Re-assessment is unsustainable where assessee's omission to make full & true disclosure is not established: HCGovt extends Customs duty benefits to all goods under Chapter Heading 5201 till Oct 31, 2022 + also extends excise duty benefits to ethanol-blended petrolI-T - Re-assessment is not tenable when based on change of opinion or if there is no omission of assessee to make full & true disclosure of facts: HCPM says India is not merely a part of Industrial Revolution 4.0 but actually leading itOffshore investors are on toes; suck over USD 33 bn from Indian stocks in last 9 monthsPM to lay bricks for Rs 1800 Cr projects in Varanasi on ThursdaySpain seizes underwater drug-smuggling drones dispatched from MoroccoCBIC issues promotion-cum-posting order of 17 Chief Commissioners + transfer order of 298 AC / DCs
Untitled Document

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NEW DELHI

NOTIFICATION NO

02/2022-Integrated Tax (Rate); Dated: March 31, 2022

G.S.R. 239(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 exempts the inter-state supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2) of the said table, from so much of the integrated tax leviable thereon under section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table and subject to the relevant conditions annexed to this notification, the condition number of which is mentioned in the corresponding entry in column (5) of the said table:

TABLE

Sl. No.

Tariff item, sub-heading, heading or Chapter

Description

Rate

Condition No.

(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

6%

1

2.

6901 00 10

Bricks of fossil meals or similar siliceous earths

6%

1

3.

6904 10 00

Building bricks

6%

1

4.

6905 10 00

Earthen or roofing tiles

6%

1

Explanation. –

(i) For the purposes of this notification, "Tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory 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 goods or services used partly for supplying such goods and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such goods is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and the rules made thereunder.

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

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

(Vikram Vijay Wanere)
Under Secy.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NEW DELHI

NOTIFICATION NO

01/2022-Integrated Tax (Rate); Dated: March 31, 2022

G.S.R. 238(E).- 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, Subsection (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.

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

(Vikram Vijay Wanere)
Under Secy.

Note : The principal notification No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, was 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, and was last amended by notification No. 21/2021 - Integrated Tax (Rate), dated the 31st December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 921(E), dated the 31st December, 2021