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of <h1>Tamil Nadu GST: 3% Concessional Tax on Specific Bricks, No Input Tax Credit Allowed, Effective April 1, 2022.</h1> The notification issued by the Tamil Nadu Commercial Taxes and Registration Department under the Tamil Nadu Goods and Services Tax Act, 2017, provides a concessional 3% state tax rate on the intra-state supply of certain bricks, including fly ash bricks, bricks of fossil meals, building bricks, and earthen or roofing tiles. This rate is conditional upon not availing of the input tax credit (ITC). The notification specifies that the credit of input tax on goods used exclusively or partly for such supplies must not be taken or must be reversed. This notification is effective from April 1, 2022.
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