Concessional GST rate on intra state bricks allowed where input tax credit is not claimed and credit reversal rules apply. Grants a reduced State GST rate for specified intra state supplies of bricks and related items, subject to conditions: suppliers must not take input tax credit on goods or services used exclusively for those supplies, and where inputs are used partly for these supplies and partly for other taxable supplies, input tax credit must be reversed as if the supply were exempt; tariff classification follows the First Schedule to the Customs Tariff Act and the notification's reduced rate applies only to the portion of tax up to that rate.