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    <title>Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC</title>
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    <description>Reduced State GST at 3% is prescribed for specified intra state supplies of bricks and related articles, with the exemption limited to the amount calculated at that rate and subject to tariff classification rules. Eligibility requires that no input tax credit be claimed for inputs and services exclusively used for those supplies, and that any partly used input tax credit be reversed as if the supplies were exempt, in accordance with CGST reversal provisions.</description>
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      <description>Reduced State GST at 3% is prescribed for specified intra state supplies of bricks and related articles, with the exemption limited to the amount calculated at that rate and subject to tariff classification rules. Eligibility requires that no input tax credit be claimed for inputs and services exclusively used for those supplies, and that any partly used input tax credit be reversed as if the supplies were exempt, in accordance with CGST reversal provisions.</description>
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