A new tax rate of 6% IGST or 3% CGST+ 3% SGST has been introduced on certain goods vide Notification No. 02/2022 dated 31st March 2022.
Changes are being made on the GST portal to include this rate in GSTR-1. As a temporary measure, taxpayers who have to report goods at this rate may do so by reporting the entries in the 5% heading and then manually increasing the system computed tax amount to 6%.
This can be done by entering the value in the ‘Taxable value’ column next to 5% tax-rate and then increasing the system computed tax-amount to 6% IGST or 3% CGST + 3% SGST in the ‘Amount of Tax’ column under the relevant Table, namely B2B, B2C or Export, as applicable.
This will ensure that correct tax amount is reported in GSTR-1. Meanwhile, this rate will be made available on the GST portal shortly.
Under Notification 02/2022 Dt. 31.03.2022 the following goods have been included for GST rate of 6%:
6815: Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks.
6901 00 10: Bricks of fossil meals or similar siliceous earths.
6904 10 00: Building bricks
6905 10 00: Earthen or roofing tiles
On the above goods GST can be charged at 6% on output supply provided the below mentioned conditions are fulfilled:
(a) credit of input tax charged on goods or services used exclusively in supplying such goods has not been taken; and
(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.
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