Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC

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....e powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby exempts the intra-State supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff item, sub-heading, heading or Chapt....

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.... 3% 1 3. 6904 10 00 Building bricks 3% 1 4. 6905 10 00 Earthen or roofing tiles 3% 1 Explanation. - (i) For the purposes of this notification, "Tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretatio....