Concessional GST rate for specified brick supplies subject to prohibition on availing input tax credit and mandatory reversal. A concessional state GST rate of 3% is applied to specified brick and tile products for intra State supplies, conditional on not availing input tax credit. Exclusively used inputs must not have credit claimed; partial credits must be reversed as if the supplies were exempt under sub section (2) of section 17 and relevant rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concessional GST rate for specified brick supplies subject to prohibition on availing input tax credit and mandatory reversal.
A concessional state GST rate of 3% is applied to specified brick and tile products for intra State supplies, conditional on not availing input tax credit. Exclusively used inputs must not have credit claimed; partial credits must be reversed as if the supplies were exempt under sub section (2) of section 17 and relevant rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
