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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..... he 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 goods, the description of which is specifi .....

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..... 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 item, sub-heading, heading and chapter as specified in the First Schedule to the Custo .....

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..... 2 of 2017) and the rules made thereunder. 2. This notification shall come into force on the 1st day of April, 2022. [F. No. 190354/56/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. ************* NOTES:- 1. Substituted vide Notification No. 10/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "Fly ash bricks or fly ash aggregate with 90 per cent. or .....

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