Concessional IGST on fly ash bricks, aggregates and blocks follows a non availment of input tax credit condition. The notification amends the earlier IGST rate notification by substituting the table entry to read 'Fly ash bricks; Fly ash aggregates; Fly ash blocks', thereby clarifying the concessional IGST treatment for interstate supplies of these fly ash products, subject to the condition that input tax credit is not availed.