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of <h1>Jharkhand GST Act: 3% Tax on Bricks, Tiles with No Input Tax Credit from April 1, 2022.</h1> The Government of Jharkhand has issued Notification No. 2/2022 under the Jharkhand Goods and Services Tax Act, 2017, effective from April 1, 2022. It provides a concessional 3% state tax rate on intra-state supplies of certain bricks, including fly ash bricks, building bricks, and earthen or roofing tiles, conditional on not availing input tax credit (ITC). The notification specifies that the credit of input tax on goods or services used exclusively or partly for supplying these goods must not be taken or must be reversed, treating the supply as exempt.
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