Tax exemption for brick supplies: intra-state SGST capped at specified rate, subject to input tax credit restrictions. Intra-state supplies of listed brick and tile products are exempt from State GST to the extent that tax does not exceed the rate specified for those tariff entries, subject to the condition that input tax credit on inputs used exclusively for such supplies has not been availed and any partly used credit is reversed as if the supplies were exempt under sub-section (2) of section 17 of the Rajasthan GST Act and rules.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for brick supplies: intra-state SGST capped at specified rate, subject to input tax credit restrictions.
Intra-state supplies of listed brick and tile products are exempt from State GST to the extent that tax does not exceed the rate specified for those tariff entries, subject to the condition that input tax credit on inputs used exclusively for such supplies has not been availed and any partly used credit is reversed as if the supplies were exempt under sub-section (2) of section 17 of the Rajasthan GST Act and rules.
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