GST Council approves special composition scheme & capacity-based GST to be levied on certain items.

Council agrees to introduce special composition scheme for brick kiln sector from April 2022

Council prescribes GST rate of 6% without ITC, similar to services sector for brick kiln

Council agrees to raise GST on supply of bricks to 12% from 5% with ITC from April 2022

To bring in GST liability payment under reverse charge mechanism on mentha at 1st stage of supply

Council agrees to block IGST refund route on export of mentha

Council extends GoM’s time period by 3 mths to examine capacity-based levy on pan masala & tobacco products