Concessional GST rate on bricks conditioned on non availment of input tax credit, with compliance and reversal obligations. Concessional GST rate of 3% is applied to specified intra state supplies of bricks and related products provided suppliers do not claim input tax credit; any partly claimed credit must be reversed as if the supply were exempt under sub section (2) of section 17 of the Karnataka Goods and Services Tax Act, 2017, with tariff classification governed by the First Schedule to the Customs Tariff Act, 1975, effective from 1 April 2022.