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    <title>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>Intra-State supplies of specified fly ash bricks, fly ash blocks, fossil-meal bricks, building bricks, and earthen or roofing tiles are taxable at a concessional State tax rate of 3 per cent. Eligibility requires non-availment of input tax credit on inputs and input services used exclusively for these supplies. Where such inputs or services are used partly for these goods and partly for other credit-eligible supplies, input tax credit must be reversed by treating the specified goods as exempt supplies under the applicable credit reversal framework.</description>
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    <pubDate>Thu, 31 Mar 2022 00:00:00 +0530</pubDate>
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      <title>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>Intra-State supplies of specified fly ash bricks, fly ash blocks, fossil-meal bricks, building bricks, and earthen or roofing tiles are taxable at a concessional State tax rate of 3 per cent. Eligibility requires non-availment of input tax credit on inputs and input services used exclusively for these supplies. Where such inputs or services are used partly for these goods and partly for other credit-eligible supplies, input tax credit must be reversed by treating the specified goods as exempt supplies under the applicable credit reversal framework.</description>
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      <pubDate>Thu, 31 Mar 2022 00:00:00 +0530</pubDate>
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