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

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..... R. O. No. 324/2022 In exercise of the 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 t .....

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..... (5) 1. 6815 Fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content; Fly ash blocks 3% 1 2. 6901 00 10 Bricks of fossil meals or similar siliceous earths 3% 1 3. .....

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..... 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 credits, is reversed as if supply .....

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