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<h1>Intra-state supplies of specified bricks, blocks and tiles taxed at 3% UT GST if CGST section 17(2) conditions met</h1> Intra-state supplies of specified bricks, blocks, aggregates and roofing tiles falling under the notified customs tariff headings are subject to a concessional union territory GST rate of 3% provided prescribed conditions are met: no input tax credit (ITC) has been claimed on inputs or input services used exclusively for such supplies, and any partly used ITC is reversed as if the supply were exempt (per CGST section 17(2) and relevant rules). The concession was made on council recommendation and takes effect from 1 April 2022, with a subsequent amendment noted.