Seeks to amend notification no. 14/2019-State Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC - 04/2022-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 8th April, 2022. NOTIFICATION Notification No. 04/2022-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1022/C.R.20C /Taxation 1.- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the Government notification of Finance Department No. GST.1019/C.R.38/Taxation-1 [ Notification No. 14/2019-State Tax ], dated the 7th March, 2019, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 78, 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: - 4. 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks 5. 6901 00 10 Bricks of fossil meals or similar siliceous earths 6. 6904 10 00 Building bricks 7. 6905 10 00 Earthen or roofing tiles . 2. This notification shall come into force on the 1st day of April, 2022. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government Note . - The principal notification No. GST.1019/C.R.38/Taxation-1 [ Notification No. 14/2019-State Tax], dated the 7th March, 2019, was published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 78, dated the 7th March, 2019.