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of <h1>Goa GST Act: 3% Tax Rate on Specific Bricks with No Input Tax Credit from April 1, 2022.</h1> The Government of Goa, under the Goa Goods and Services Tax Act, 2017, has issued a notification to provide a concessional 3% tax rate on the intra-state supply of certain bricks, including fly ash bricks, bricks of fossil meals, building bricks, and earthen or roofing tiles. This concessional rate is conditional upon not availing input tax credit (ITC). The notification specifies that input tax credit on goods or services used exclusively or partly for supplying these goods must not be taken or must be reversed. This notification is effective from April 1, 2022.
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