Concessional GST rate on bricks: intrastate supplies taxed at a reduced rate where input tax credit is not availed. Concessional state GST rate of 3% applies to specified intra-state supplies of fly ash bricks, certain fossil meal bricks, building bricks and earthen or roofing tiles, conditional on not availing input tax credit; where inputs are partly used for these supplies and partly for other taxable supplies the input tax credit must be reversed as if the supply were exempt, with tariff classification governed by the Customs Tariff Schedule interpretation rules; effective from 1 April 2022.