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

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....nferred by sub-section (I) of section 11 and sub-section (1) of section 16 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017) (herein after referred to as the "said Act"), the Government of Meghalaya, 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 unde....

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....ricks 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, 1975(5....