Concessional GST rate for specified bricks conditional on non availment or reversal of input tax credit under GST rules. Concessional state tax is granted for intrastate supplies of specified bricks, blocks and roofing tiles when suppliers do not avail input tax credit; where inputs are used partly for these supplies and partly for other taxable supplies, input tax credit must be reversed as if the supply were exempt, applying the reversal rules under the GST provisions, and tariff classifications are to be interpreted with reference to the First Schedule to the Customs Tariff Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concessional GST rate for specified bricks conditional on non availment or reversal of input tax credit under GST rules.
Concessional state tax is granted for intrastate supplies of specified bricks, blocks and roofing tiles when suppliers do not avail input tax credit; where inputs are used partly for these supplies and partly for other taxable supplies, input tax credit must be reversed as if the supply were exempt, applying the reversal rules under the GST provisions, and tariff classifications are to be interpreted with reference to the First Schedule to the Customs Tariff Act.
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