Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC - G.O. Ms. No. 2/2022-Puducherry GST (Rate) - Puducherry SGST

Puducherry GST Act: 3% Tax Rate on Bricks and Tiles, No Input Tax Credit Allowed from April 2022.

The Government of Puducherry has issued a notification under the Puducherry Goods and Services Tax Act, 2017, providing a concessional tax rate of 3% on intra-state supplies of certain types of bricks and tiles. This reduced rate applies to fly ash bricks, bricks of fossil meals, building bricks, and earthen or roofing tiles, contingent upon not availing input tax credit (ITC). The notification specifies that ITC on goods or services used exclusively or partly for these supplies must not be claimed or must be reversed. This measure is effective from April 1, 2022.