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    <title>Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC</title>
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    <description>A concessional IGST rate of 6% applies to specified inter state supplies of bricks, blocks, aggregates and roofing tiles under listed tariff entries, effective 1 April 2022. The concession is conditional on non availing of input tax credit: no ITC may be taken on inputs or input services used exclusively for these supplies, and partial ITC must be reversed as if the supplies were exempt, following the reversal mechanism under section 17(2) of the Central GST Act and related rules.</description>
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      <description>A concessional IGST rate of 6% applies to specified inter state supplies of bricks, blocks, aggregates and roofing tiles under listed tariff entries, effective 1 April 2022. The concession is conditional on non availing of input tax credit: no ITC may be taken on inputs or input services used exclusively for these supplies, and partial ITC must be reversed as if the supplies were exempt, following the reversal mechanism under section 17(2) of the Central GST Act and related rules.</description>
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