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

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...., Commercial Taxes and Registration (B1), 1st April 2022, Panguni 18, Pilava,Thiruvalluvar Aandu-2053.] No. II(2)/CTR/205(h-2)/2022. In exercise of the powers conferred by sub-section (1) of Section 11 and sub-section (1) of Section 16 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby exem....

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....dition 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 pu....