Construction Sector: Major changes in GST Provisions & Rate from 01.04.2022

Total 4 Notifications regarding changes in GST provisions and GST Rates for Construction Sector has been issued on 31.03.2022 for following items-

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks

Bricks of fossil meals or similar siliceous earths

Building bricks

Earthen or roofing tiles”

1. Notification No. 01/2022-Central Tax (Rate)      – Rate will be 6% + 6% with ITC
2. Notification No. 02/2022-Central Tax (Rate)      – Rate will be 3% + 3% without ITC
3. Notification No. 03/2022-Central Tax                 – Threshold limit of Rs.40 Lakhs not applicable.
4. Notification No. 04/2022-Central Tax                 – Cannot opt for Composition Scheme.

All notification have come into force from 1st day of April, 2022.

Source: CBIC

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