Concessional rate for intra-state brick supplies conditioned on not availing input tax credit, triggers ITC reversal rules. Grants a concessional State GST rate on specified intra state supplies of bricks, blocks and tiles by exempting State tax in excess of the notified rate, conditioned on the supplier not availing Input Tax Credit; where inputs are partly for these supplies and partly for other taxable supplies, input tax credit must be reversed as if the supplies were exempt under subsection (2) of section 17 and related rules.