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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..... No. 02/2022-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1022/C.R.20A /Taxation 1.- In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby exempts the intra-state supplies .....

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..... 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. 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 ite .....

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