Concessional GST on certain bricks requires suppliers to forgo input tax credit to access the reduced intra state rate. A concessional central GST rate applies to intra state supplies of specified bricks, blocks and roofing tiles provided input tax credit on goods or services used exclusively for those supplies is not taken and any partly used inputs/services have their input tax credit reversed as if the supplies were exempt; the reduced rate is limited to the tariff entries listed and is subject to the First Schedule interpretation rules and the notification's commencement provisions.