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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..... NOTIFICATION Notification 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 .....

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..... ding, heading or Chapter Description Rate Condition No. (1) (2) (3) (4) (5) 1. 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks .....

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..... the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes 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 o .....

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