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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>A concessional state tax rate is provided for intra state supplies of listed bricks and roofing tiles falling under specified tariff headings, conditional on suppliers not availing input tax credit; where inputs are used partly for these supplies and partly for other supplies, input tax credit must be reversed as if the supplies were exempt. The notification applies First Schedule interpretation rules of the Customs Tariff for tariff classification.</description>
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      <description>A concessional state tax rate is provided for intra state supplies of listed bricks and roofing tiles falling under specified tariff headings, conditional on suppliers not availing input tax credit; where inputs are used partly for these supplies and partly for other supplies, input tax credit must be reversed as if the supplies were exempt. The notification applies First Schedule interpretation rules of the Customs Tariff for tariff classification.</description>
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