Concessional State GST rate for specified bricks and tiles is subject to input tax credit reversal conditions. Concessional State GST rate of 3% is prescribed for specified intra-State supplies, including fly ash bricks, building bricks, and roofing tiles, subject to the annexed condition on input tax credit. The condition bars credit on inputs or input services used exclusively for such supplies and requires reversal of proportionate credit where inputs or services are used partly for such supplies and partly for other eligible supplies. Tariff classifications are to be interpreted under the Customs Tariff Act, 1975.