GST on Bricks Industry – Changes w.e.f April 1st, 2022

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  • 2 Min Read
  • By Taxmann
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  • Last Updated on 19 May, 2022

GST on bricks industry

Pinkesh Chhajed – [2022] 138 275 (Article)

From 1st April 2022, with respect to Bricks, rate of tax along with the claiming of Input Tax Credit and the reporting details of the same in Form GSTR-1 has undergone major changes. In this article, the author has summarised such changes with help of comparison charts along with difficulties in reporting in Form GSTR-1 and possible solution.

Nature of BRICKS covered:

Tariff Item Description Rate till 31.03.22 Rate from 01.04.22 (Concessional)* Rate from 01.04.22 (Regular)
6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks 5% (2.5 + 2.5) 6% (3+3) 12 (6+6)
6901 00 10 Bricks of fossil meals or similar siliceous earths 5% (2.5 + 2.5) 6% (3+3) 12 (6+6)
6904 10 00 Building bricks 5% (2.5 + 2.5) 6% (3+3) 12 (6+6)
6905 10 00 Earthen or roofing tiles 5% (2.5 + 2.5) 6% (3+3) 12 (6+6)
*Concessional Rate
There are certain pre-conditions for opting the concessional rate which are explained as below:
  1. Exclusive ITC –ITC cannot be taken with respect to tax charged on goods / services used exclusively in supplying the above mentioned goods.
  2. Common ITC –Proportionate ITC is required to be reversed with respect to tax charged on goods / services used partly for supplying the above mentioned goods and party for the other goods on which ITC is eligible.
In nutshell, ITC cannot be claimed with respect to above goods, if taxpayer opts for 6% composition scheme.
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