Seeks to amend notification No. 380-F.T., dated 07.03.2019 to make provision that Brick Kilns shall not be eligible for Composition levy under section 10 of the WBGST Act,2017 - 613-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 613-F.T. Dated, Howrah, the 12th day of April, 2022 (Corresponding Central Notification No. 04/2022-Central Tax) In exercise of the powers conferred under the proviso to sub-section (1) of section 10 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 make the following further amendments in this Department notification No. 380-F.T., dated 7th March, 2019 published in the Kolkata Gazette, Extraordinary, Part-I: Amendments 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 be deemed to have come into force with effect from the 1st day of April, 2022. By Order of the Governor, MALAY GHOSH, IAS Senior Special Secretary to the Government of West Bengal