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of <h1>Gujarat Offers 3% GST Rate on Select Bricks with ITC Restrictions from April 2022 under Notification No. 02/2022.</h1> The Government of Gujarat has issued Notification No. 02/2022-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017, effective from April 1, 2022. It provides a concessional 3% tax rate on the intra-state supply of certain bricks, including fly ash bricks, fossil meal bricks, building bricks, and earthen or roofing tiles, subject to the condition that Input Tax Credit (ITC) is not availed. The notification specifies that ITC on goods or services used exclusively or partly for supplying these goods must not be taken or must be reversed.
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