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.