Concessional GST on bricks subject to prohibition on claiming input tax credit and mandated ITC reversal obligations. The Government of Andhra Pradesh grants a concessional State GST rate on specified intra state supplies of bricks, blocks and roofing tiles under identified Customs Tariff headings, subject to the condition that suppliers do not take input tax credit on goods or services used exclusively for such supplies and that any partly used inputs trigger reversal of credit as if the supply were exempt under subsection (2) of section 17 of the Andhra Pradesh GST Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concessional GST on bricks subject to prohibition on claiming input tax credit and mandated ITC reversal obligations.
The Government of Andhra Pradesh grants a concessional State GST rate on specified intra state supplies of bricks, blocks and roofing tiles under identified Customs Tariff headings, subject to the condition that suppliers do not take input tax credit on goods or services used exclusively for such supplies and that any partly used inputs trigger reversal of credit as if the supply were exempt under subsection (2) of section 17 of the Andhra Pradesh GST Act.
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