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of <h1>Ministry of Finance Sets 3% Central GST on Bricks and Tiles; No ITC Allowed per Notification 02/2022.</h1> The notification issued by the Ministry of Finance on March 31, 2022, under Notification No. 02/2022-Central Tax (Rate), provides a concessional 3% Central GST rate for certain intra-state supplies of bricks, including fly ash bricks, fossil meal bricks, building bricks, and earthen or roofing tiles. This rate applies under the condition that the supplier does not avail of the input tax credit (ITC). The notification specifies that the credit for input tax on goods or services used solely or partly for supplying these goods must not be taken or must be reversed. The notification took effect on April 1, 2022.
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