The Ministry of Finance (MoF) on March 31, 2022 has issued notification to exempt the intra-state supplies of goods under Union Territory Goods and Service Act, 2017. This has come into force on April 1, 2022.
The following goods has been exempted namely: -
• 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.
[Notification No. 02/2022 – Union Territory Tax (Rate)]