Concessional rate on intra state supply of bricks revised to specify fly ash products, subject to non availment of ITC. Amendment narrows concessional rate eligibility for intra state brick supplies by substituting the relevant notification entry to specify 'Fly ash bricks; Fly ash aggregates; Fly ash blocks' and conditions the concessional rate on non availment of input tax credit; the change modifies Notification No. 02/2022 Central Tax (Rate) and comes into force as stated in the notification.