Simplified Explanation of Notification No. 15/2022 – Central Tax

Update on GST Registration Exemptions for Fly Ash Products

Overview:

Notification No. 15/2022 updates the rules regarding GST registration exemptions for specific products under the Central Goods and Services Tax (CGST) Act. This change impacts businesses dealing with fly ash products.

Key Details:

1. Amendment Overview:
   • This notification amends Notification No. 10/2019-Central Tax, which specifies categories of persons exempt from obtaining GST registration.
   • Effective Date: July 18, 2022.
2. Specific Change:
   • Previous Entry: The earlier notification provided certain exemptions but did not specify the detailed categories for fly ash products.
   • Revised Entry: The amendment updates the table to include:
     • Fly ash bricks
     • Fly ash aggregates
     • Fly ash blocks

This change clarifies that these fly ash-based products are included in the list of items for which suppliers are exempt from mandatory GST registration.

Example:

• Before Amendment:

• • A business producing and selling fly ash bricks, aggregates, and blocks might not have had clear guidance on whether they needed to obtain GST registration.

• After Amendment:

• • Starting from July 18, 2022, the updated entry specifies that manufacturers and suppliers of fly ash bricks, aggregates, and blocks are exempt from GST registration, provided they meet the conditions specified in the amended notification.

Purpose:

The amendment aims to:

• Clarify Exemptions: Clearly define which fly ash products are exempt from GST registration requirements.
• Ease Compliance: Simplify the process for businesses dealing in these fly ash products by making it clear that they do not need to register for GST, thus reducing their regulatory burden.