Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC - 02/2022-State Tax (Rate) - Chhattisgarh SGST
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Concessional GST rate for brick supplies conditioned on non availment and reversal of input tax credit. A concessional State tax rate of 3% applies to specified intra state supplies of bricks, blocks and tiles only where input tax credit on inputs and input services used exclusively for such supplies has not been taken, and any credit partly attributable to those supplies is reversed as if the supply were exempt under the Act and rules.
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 rate for brick supplies conditioned on non availment and reversal of input tax credit.
A concessional State tax rate of 3% applies to specified intra state supplies of bricks, blocks and tiles only where input tax credit on inputs and input services used exclusively for such supplies has not been taken, and any credit partly attributable to those supplies is reversed as if the supply were exempt under the Act and rules.
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