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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Delhi Finance Dept. Offers 3% GST Rate on Specific Bricks; No Input Tax Credit Allowed; Effective April 2022.</h1> The notification issued by the Finance Department of the National Capital Territory of Delhi provides a concessional tax rate of 3% on intrastate supplies of specific types of bricks, such as fly ash bricks and building bricks, under the Delhi Goods and Services Tax Act, 2017. This rate is conditional on not availing the input tax credit (ITC). The conditions require that the credit of input tax on goods or services used exclusively for supplying such goods is not taken, and any partially used credits are reversed. The notification took effect on April 1, 2022.
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