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of <h1>Himachal Pradesh Offers 3% GST on Bricks and Tiles; Input Tax Credit Not Allowed Per Notification No. 2/2022.</h1> The Government of Himachal Pradesh has issued Notification No. 2/2022-State Tax (Rate) under the Himachal Pradesh Goods and Services Tax Act, 2017, effective from April 1, 2022. It provides a concessional 3% tax rate on intra-state supplies of specific bricks and tiles, such as fly ash bricks, building bricks, and earthen tiles, on the condition that the input tax credit (ITC) is not availed. The notification specifies that ITC on goods or services used exclusively or partly for these supplies must not be claimed or must be reversed, treating them as exempt supplies.
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