Concessional GST rate for specified bricks subject to restriction on input tax credit and reversal obligations. Provides a concessional intra state tax rate for specified bricks and roofing tiles contingent on not availing input tax credit: no ITC may be taken for goods or services used exclusively in supplying such goods, and any partly claimed ITC must be reversed as if the supply were exempt in line with reversal provisions corresponding to section 17(2); the reduced rate applies to listed tariff items subject to these conditions and the notification's commencement.