Concessional GST rate on intra-state brick supplies applies where input tax credit is not claimed. Concessional State tax relief is granted for specified intra state supplies of bricks, blocks and tiles at the reduced rates listed for each tariff classification, on the condition that the supplier does not avail input tax credit for those supplies, and that any partly claimed credits are reversed as if the supply were exempt in accordance with credit reversal rules.
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Provisions expressly mentioned in the judgment/order text.
Concessional GST rate on intra-state brick supplies applies where input tax credit is not claimed.
Concessional State tax relief is granted for specified intra state supplies of bricks, blocks and tiles at the reduced rates listed for each tariff classification, on the condition that the supplier does not avail input tax credit for those supplies, and that any partly claimed credits are reversed as if the supply were exempt in accordance with credit reversal rules.
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