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    <title>Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GSTC</title>
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    <description>Grants a concessional State GST rate on specified intra state supplies of bricks, blocks and tiles by exempting State tax in excess of the notified rate, conditioned on the supplier not availing Input Tax Credit; where inputs are partly for these supplies and partly for other taxable supplies, input tax credit must be reversed as if the supplies were exempt under subsection (2) of section 17 and related rules.</description>
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      <description>Grants a concessional State GST rate on specified intra state supplies of bricks, blocks and tiles by exempting State tax in excess of the notified rate, conditioned on the supplier not availing Input Tax Credit; where inputs are partly for these supplies and partly for other taxable supplies, input tax credit must be reversed as if the supplies were exempt under subsection (2) of section 17 and related rules.</description>
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