Concessional rate on intra-state brick supplies conditioned on foregoing input tax credit and reversal requirements. Provides a concessional State tax rate for specified intra state supplies of fly ash bricks, certain siliceous bricks, building bricks and earthen or roofing tiles by exempting tax in excess of the rate specified in the table, contingent on conditions that prohibit taking input tax credit for goods or services used exclusively for those supplies and require reversal of partly claimed credits as if the supply were exempt.
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 rate on intra-state brick supplies conditioned on foregoing input tax credit and reversal requirements.
Provides a concessional State tax rate for specified intra state supplies of fly ash bricks, certain siliceous bricks, building bricks and earthen or roofing tiles by exempting tax in excess of the rate specified in the table, contingent on conditions that prohibit taking input tax credit for goods or services used exclusively for those supplies and require reversal of partly claimed credits as if the supply were exempt.
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