Notification 2/2022 - UTGST Rate
Date: March 31, 2022
Effective From: April 1, 2022
Subject
Provides for a concessional rate on intra state supply of bricks conditional to not availing the ITC
Content
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 8 and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby exempts the intra-state supplies of goods, th…