Notification 16/2022 makes further amendment to Notification 14/2019-Central Tax, dated the 7th March, 2019 in order to make additional exception to conditions for opting for composition scheme

With effect from 18th July, 2022, registered person shall not be eligible to opt for composition levy u/s 10(1) if such person is a manufacturer of “Fly ash bricks; Fly ash aggregates; Fly ash blocks”