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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>Concessional state tax at the rate specified applies to intra state supplies of listed brick and tile items under designated Customs Tariff headings, provided input tax credit has not been availed; where credit was taken partly it must be reversed as if the supply were exempt under sub section (2) of section 17 of the Manipur GST Act, with interpretation governed by the First Schedule to the Customs Tariff Act.</description>
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      <description>Concessional state tax at the rate specified applies to intra state supplies of listed brick and tile items under designated Customs Tariff headings, provided input tax credit has not been availed; where credit was taken partly it must be reversed as if the supply were exempt under sub section (2) of section 17 of the Manipur GST Act, with interpretation governed by the First Schedule to the Customs Tariff Act.</description>
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