Concessional rate of tax on supply of bricks subject to condition not availing the ITC

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....N-33) GST-2022/S.11(1)(62)TH:- In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby exempts the intra-state supplies of goods, the description of which is specified in column (3) of the Ta....

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....% 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 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 Cus....