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

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..... he powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby exempts the intra-State supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff item, sub-heading, heading or Chap .....

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..... 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 Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretati .....

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..... hall come into force on the 1st day of April, 2022. By order of the Governor, RAJESH KUMAR SINGH, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) Pursuant to the decision taken in the Goods and Services Tax Council Meeting, Government of Kerala have decided to modify the rate of tax o .....

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