Composition scheme for brick kilns limits state GST liability, conditional on strict input tax credit non-availability or reversal. Exempts part of State GST on specified brick and tile tariff items by applying a special composition scheme with a reduced rate for intra-state supplies, subject to conditions. The main condition requires that input tax credit not be taken for inputs used exclusively in these supplies, and where credit was partly taken it must be reversed as if the supply were exempt, in accordance with the West Bengal GST Act and interpretive rules of the First Schedule to the Customs Tariff Act.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme for brick kilns limits state GST liability, conditional on strict input tax credit non-availability or reversal.
Exempts part of State GST on specified brick and tile tariff items by applying a special composition scheme with a reduced rate for intra-state supplies, subject to conditions. The main condition requires that input tax credit not be taken for inputs used exclusively in these supplies, and where credit was partly taken it must be reversed as if the supply were exempt, in accordance with the West Bengal GST Act and interpretive rules of the First Schedule to the Customs Tariff Act.
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