Concessional rate on intra-state supply of bricks with certain conditions on claim of ITC

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....m of ITC - Notification - Orders - Issued. REVENUE (CT-II) DEPARTMENT G.O.Ms.No. 51 Dated: 17-05-2022 Read the following: 1. Government of India, Ministry of Finance, (Department of Revenue), Central Board of Indirect Taxes and Customs, New Delhi, Notification No. 02/2022 - Central Tax (Rate), dt. 31-03-2022. 2. From the Commissioner of Commercial Taxes, Telangana, Hyderabad, Lr No. CCT's R....

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....d Services Tax Act, 2017 (Telangana Act No. 23 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table and subject to the relevant conditions annexed to this notification, the condition number of which is mentioned in the corresponding entry in column (5) of the said table: Table Sl. No. Tariff item, sub-heading, heading....

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....rst Schedule shall, so far as may be, apply to the interpretation of this notification. ANNEXURE Condition No. Condition 1. (a) credit of input tax charged on goods or services used exclusively in supplying such goods has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such goods and partly for effecting other supplies eligible for input tax....