The Ministry of Finance (MoF) on April 01, 2022 has issued a notification to amend certain schedules of the notification No. 01/2017- Union Territory tax (Rate), dated the 28th June, 2017.
The following amendments have been made:
• In schedule I, which specifies 2.5% of Integrated Tax (rates) has been amended.
• In schedule II, which specifies 6% of Integrated Tax (rates), has been amended, namely:
The following items have been inserted in the above said schedule:
• 176B- Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks
• 176C- Bricks of fossil meals or similar siliceous earths
• 176D- Building bricks
• 176E- Earthen or roofing tiles.
This notification shall come into force on April 01, 2022.
[Notification No. 01/2022-Union Territory Tax (Rate)]
