Notification to implement Special Composition Scheme for Brick Kiln under the HGST Act, 2017

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..... on (1) of section 16 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana on the recommendations of the Council, hereby exempts the intra-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 ta .....

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..... bricks or fly ash aggregate with 90 percent or more fly ash content; Fly ash blocks 3% 1 2. 6901 00 10 Bricks of fossil meals or similar siliceous earths 3% 1 3. 6904 10 00 Building bricks 3% .....

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..... 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 good .....

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