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of <h1>Andhra Pradesh Sets 3% GST on Select Bricks, Tiles; No Input Tax Credit Allowed for Suppliers.</h1> The Government of Andhra Pradesh issued a notification under the Andhra Pradesh Goods and Services Tax Act, 2017, providing a concessional 3% tax rate on intra-state supplies of certain types of bricks and tiles. This rate applies to fly ash bricks, bricks of fossil meals, building bricks, and earthen or roofing tiles. The concessional rate is conditional upon not availing input tax credit (ITC) on goods or services used in supplying these items. The notification, effective from April 1, 2022, mandates that ITC must not be claimed or must be reversed if claimed in part for other supplies.
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