General Limit of GST registration in case of supplier of goods is 40 lacs as per the CGST Act, 2017,  but some of the following cases & Supply of goods this limit is not applicable

Following (cases  & described Goods in the table) this limit is  not applicable:-

(i) persons required to take compulsory registration under section 24 of the said Act;

(ii) persons engaged in making supplies of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table;
(iii) persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and

(iv) persons exercising option under the provisions of sub-section (3) of section 25, or such registered persons who intend to continue with their registration under the said Act. Notification-02-2019-Union-Territory-Tax-English.pdf;jsessionid=DBC4F61F038B73FD56136736C68C0D6E

S. No Tariff item, subheading, heading
or Chapter
Description
1 2105 00 00 Ice cream and other edible ice, whether or not containing
cocoa.
2 2106 90 20 Pan masala
3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes
Note: This notification shall come into force on the 1st day of April, 2019,

Notification No. 2/2019- Union Territory Tax, New Delhi, the 7
th March, 2019

 

Further Government has extend this table as per Notification No. 01/union-territory-tax(rate)-fs-bricks-tiles-eng2022-Union Territory Tax, New Delhi, the 31st March, 2022

 

S. No Tariff item, subheading, heading
or Chapter
Description
4 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks
5 6901 00 10 Bricks of fossil meals or similar siliceous earths
6 6904 10 00 Building bricks
7 6905 10 00 Earthen or roofing tiles”.
Note: This notification shall come into force on the 1st day of April, 2022.

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Further Government has also described the corresponding rate of GST of goods mention in serial no 4, 5, 6 & 7, under Composition scheme of following goods .

S. No Tariff item, subheading, heading
or Chapter
Description Rate* (CGST) Condition  No
4 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks 3% 1
5 6901 00 10 Bricks of fossil meals or similar siliceous earths 3% 1
6 6904 10 00 Building bricks 3% 1
7 6905 10 00 Earthen or roofing tiles”. 3% 1
Annexure
Condition No Condition
1 (a) credit of input tax charged on goods or services used exclusively in supplying such
goods has not been taken; and
2 (b) credit of input tax charged on goods or services used partly for supplying such goods and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such goods is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and the rules made thereunder.
Note: This notification shall come into force on the 1st day of April, 2002_2022_CTR_Eg22Notification No. 02/2022-Central Tax (Rate)
  • This rate (3% CGST, 3% SGST) total 6% shall apply only to intra-state supplies and not inter-state.

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