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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>Concessional state tax is granted for intrastate supplies of specified bricks, blocks and roofing tiles when suppliers do not avail input tax credit; where inputs are used partly for these supplies and partly for other taxable supplies, input tax credit must be reversed as if the supply were exempt, applying the reversal rules under the GST provisions, and tariff classifications are to be interpreted with reference to the First Schedule to the Customs Tariff Act.</description>
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      <description>Concessional state tax is granted for intrastate supplies of specified bricks, blocks and roofing tiles when suppliers do not avail input tax credit; where inputs are used partly for these supplies and partly for other taxable supplies, input tax credit must be reversed as if the supply were exempt, applying the reversal rules under the GST provisions, and tariff classifications are to be interpreted with reference to the First Schedule to the Customs Tariff Act.</description>
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