Concessional state tax on bricks for intra state supplies, conditioned on non availment or reversal of input tax credit. A concessional state tax rate is prescribed for specified intra state supplies of bricks and related items falling under listed tariff items, subject to the annexed condition that input tax credit on goods or services used exclusively for those supplies has not been taken and that any partly used credits be reversed as if the supply were exempt under sub section (2) of section 17 of the Bihar Goods and Services Tax Act, 2017.