Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GSTC - 02/2022 - Union Territory GST (UTGST) Rate

Concessional UTGST for specified bricks conditional on non availing and reversal of input tax credit for those supplies.

Grants a reduced Union Territory GST rate for specified tariff items covering certain bricks and related products, conditional on suppliers not availing input tax credit for goods or services used exclusively for those supplies and reversing any partly claimed input tax as if the supply were exempt under sub section (2) of section 17 of the Central Goods and Services Tax Act and the rules thereunder; tariff entries are to be interpreted by reference to the First Schedule to the Customs Tariff Act.