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of <h1>Ministry of Finance Sets 6% IGST on Inter-state Brick Supplies; ITC Conditions Apply per CGST Act 2017.</h1> The notification issued by the Ministry of Finance provides a concessional 6% integrated GST rate on inter-state supplies of specific types of bricks, including fly ash bricks, bricks of fossil meals, building bricks, and earthen or roofing tiles. This rate is conditional upon not availing input tax credit (ITC) on goods or services used exclusively or partly for supplying these goods. The notification, effective from April 1, 2022, requires the reversal of ITC for goods partly used for other supplies, treating them as exempt supplies under the Central Goods and Services Tax Act, 2017.
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