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of <h1>Odisha Offers 3% GST on Specific Bricks, Requires Reversal of Input Tax Credit for Eligibility Effective April 2022.</h1> The Government of Odisha, under the State Goods and Services Tax Act, 2017, has issued a notification effective from April 1, 2022, providing a concessional 3% tax rate on intra-state supply of certain bricks, including fly ash bricks, building bricks, and earthen or roofing tiles. This concessional rate is contingent upon not availing the input tax credit (ITC). Suppliers must ensure that input tax credit on goods or services used exclusively or partially for supplying these goods is either not taken or reversed, treating the supply as exempt.
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