Special composition scheme for brick supplies limits state GST liability beyond specified composition rate, conditioned on input tax credit restrictions. Notification implements a special composition scheme capping state tax on specified brick and building-material tariff items at the tabled composition rate and exempts intra state supplies from state tax to the extent liability exceeds that rate. The exemption is conditional on no input tax credit being claimed for exclusive inputs and on reversal of partial credits as if the supplies were exempt under the input tax reversal provisions of section 17(2) of the HGST Act; tariff nomenclature and interpretative rules of the First Schedule to the Customs Tariff Act apply.