Concessional GST rate for specified bricks and tiles granted subject to non availment or reversal of input tax credit. Notification provides a concessional State GST rate for intra state supplies of specified bricks, blocks and roofing tiles under listed tariff headings, conditional on non availment of input tax credit for goods or services used exclusively for such supplies and on reversing attributable input tax credit where inputs are used partly for those supplies, with tariff classification governed by the Customs Tariff Schedule and the notification effective from the stated commencement date.