Concessional GST rate for specified bricks permitted intrastate when supplier does not claim input tax credit. A concessional state tax rate is prescribed for intra-state supplies of specified bricks and tiles, conditional on the supplier not availing input tax credit for inputs and services used exclusively for those supplies; where inputs or services are used partly for these supplies and partly for other taxable supplies, the supplier must reverse input tax credit as if the supply were exempt, following the statutory reversal mechanism and interpretive rules of the Customs Tariff Schedule. The concession is effective from the start of the fiscal year.