Concessional GST rate for bricks with conditions on input tax credit claims and mandatory ITC reversal. Concessional treatment grants a reduced state tax rate on specified intra-state supplies of bricks and tiles, subject to conditions limiting the claim of input tax credit: credit on inputs or services used exclusively for such supplies must not be claimed, and where inputs or services are used partly for these supplies and partly for other supplies, the credit must be reversed as if the supply were an exempt supply under the reversal rules of section 17(2).