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    <title>Providing Concessional Rate on Intra- State supply of bricks conditional to not availing ITC</title>
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    <description>The Government of Andhra Pradesh grants a concessional State GST rate on specified intra state supplies of bricks, blocks and roofing tiles under identified Customs Tariff headings, subject to the condition that suppliers do not take input tax credit on goods or services used exclusively for such supplies and that any partly used inputs trigger reversal of credit as if the supply were exempt under subsection (2) of section 17 of the Andhra Pradesh GST Act.</description>
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      <description>The Government of Andhra Pradesh grants a concessional State GST rate on specified intra state supplies of bricks, blocks and roofing tiles under identified Customs Tariff headings, subject to the condition that suppliers do not take input tax credit on goods or services used exclusively for such supplies and that any partly used inputs trigger reversal of credit as if the supply were exempt under subsection (2) of section 17 of the Andhra Pradesh GST Act.</description>
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