Concessional SGST rate for intra state brick supplies permitted where input tax credit is not availed, subject to reversal rules. Grants a concessional State GST rate on specified intra state brick products provided no input tax credit is claimed for goods or services used exclusively for those supplies, and any partially attributable input tax credit is reversed as if the supplies were exempt under subsection (2) of section 17 and related rules. The relief applies only to the tariff items listed in the table and is subject to the annexed condition requiring ITC non availment or reversal.