Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GSTC

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....IFICATION Notification No. 02/2022-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1022/C.R.20A /Taxation 1.- In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby exem....

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....n No. (1) (2) (3) (4) (5) 1. 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks 3% 1 2. 6901 00 10 Bricks of fossil meals or similar siliceous earths 3% 1 3. 6904 10 00 Building bricks 3% 1 4. 6905 10 00 Earthen or roofing tiles 3% 1 Explanation. - (i) For the purpose....