Concessional GST rate on bricks available only if suppliers forgo or reverse input tax credit on those supplies. Concessional State GST is applied to intra state supplies of specified bricks, blocks and roofing tiles under listed tariff headings, provided suppliers do not take input tax credit on inputs used exclusively for those supplies and reverse any portion of input tax credit for inputs used partly for such supplies as if those supplies were exempt; tariff headings are to be interpreted by reference to the Customs Tariff First Schedule.
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 on bricks available only if suppliers forgo or reverse input tax credit on those supplies.
Concessional State GST is applied to intra state supplies of specified bricks, blocks and roofing tiles under listed tariff headings, provided suppliers do not take input tax credit on inputs used exclusively for those supplies and reverse any portion of input tax credit for inputs used partly for such supplies as if those supplies were exempt; tariff headings are to be interpreted by reference to the Customs Tariff First Schedule.
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