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    <title>Conditional Concessional rate @6% on Bricks without I.T.C.</title>
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    <description>Intra-State supplies of specified bricks, blocks and tiles are granted a concessional State tax rate of 3% under the Uttar Pradesh Goods and Services Tax Act, 2017, subject to the condition that input tax credit is not taken on inputs or services used exclusively for such supplies and is reversed where used partly for such supplies. The covered goods include fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles.</description>
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    <pubDate>Thu, 31 Mar 2022 00:00:00 +0530</pubDate>
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