Concessional GST rate for intra-state bricks supply conditioned on not availing input tax credit, subject to reversal rules. Reduced State GST at 3% is prescribed for specified intra state supplies of bricks and related articles, with the exemption limited to the amount calculated at that rate and subject to tariff classification rules. Eligibility requires that no input tax credit be claimed for inputs and services exclusively used for those supplies, and that any partly used input tax credit be reversed as if the supplies were exempt, in accordance with CGST reversal provisions.