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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>Intrastate supplies of specified bricks, blocks and roofing tiles are chargeable to state tax only up to a concessional 3% rate where the supplier has not availed input tax credit on goods or services used exclusively for those supplies, and where partial credits were availed they are reversed as if the supplies were exempt in accordance with subsection (2) of section 17 of the Central GST Act and related rules.</description>
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      <description>Intrastate supplies of specified bricks, blocks and roofing tiles are chargeable to state tax only up to a concessional 3% rate where the supplier has not availed input tax credit on goods or services used exclusively for those supplies, and where partial credits were availed they are reversed as if the supplies were exempt in accordance with subsection (2) of section 17 of the Central GST Act and related rules.</description>
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