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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 applies to intra state supplies of specified bricks and earthen roofing tiles where suppliers have not availed input tax credit on goods or services used exclusively for those supplies and have reversed any partly used input tax credit as if the supplies were exempt; the tariff interpretation follows the First Schedule to the Customs Tariff Act and the concession is effective from the first day of April, 2022.</description>
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      <description>Concessional State GST applies to intra state supplies of specified bricks and earthen roofing tiles where suppliers have not availed input tax credit on goods or services used exclusively for those supplies and have reversed any partly used input tax credit as if the supplies were exempt; the tariff interpretation follows the First Schedule to the Customs Tariff Act and the concession is effective from the first day of April, 2022.</description>
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