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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n conditions on claim 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, Telan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....under section 9 of the Telangana Goods and 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: T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First 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 supp....