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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 GST rate of 3% applies to specified intra-state supplies of fly ash bricks, certain fossil meal bricks, building bricks and earthen or roofing tiles, conditional on not availing input tax credit; where inputs are partly used for these supplies and partly for other taxable supplies the input tax credit must be reversed as if the supply were exempt, with tariff classification governed by the Customs Tariff Schedule interpretation rules; effective from 1 April 2022.</description>
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      <description>Concessional state GST rate of 3% applies to specified intra-state supplies of fly ash bricks, certain fossil meal bricks, building bricks and earthen or roofing tiles, conditional on not availing input tax credit; where inputs are partly used for these supplies and partly for other taxable supplies the input tax credit must be reversed as if the supply were exempt, with tariff classification governed by the Customs Tariff Schedule interpretation rules; effective from 1 April 2022.</description>
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