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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>A concessional State tax rate of 3% applies to specified intra state supplies of bricks, blocks and tiles only where input tax credit on inputs and input services used exclusively for such supplies has not been taken, and any credit partly attributable to those supplies is reversed as if the supply were exempt under the Act and rules.</description>
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      <description>A concessional State tax rate of 3% applies to specified intra state supplies of bricks, blocks and tiles only where input tax credit on inputs and input services used exclusively for such supplies has not been taken, and any credit partly attributable to those supplies is reversed as if the supply were exempt under the Act and rules.</description>
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