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

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.... Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to exempt the intra-state supplies of goods, the description of which is specified in column (3) of the table below, falling unde....

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....0 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 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, ....