Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC

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..... S.R. 241(E).- In exercise of the powers conferred by sub-section (1) of section 8 and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the recommendations of the Council, hereby exempts the intra-state supplies of go .....

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..... Rate Condition No. (1) (2) (3) (4) (5) 1. 6815 1 [ Fly ash bricks; Fly ash aggregates; Fly ash blocks ] 3% 1 2. 6901 00 10 Bricks of f .....

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..... s 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 supplying such goods has not been taken; and (b) credit of input tax charged on goods or services used .....

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