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

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..... exercise of the powers conferred by subsection (1) of section 11 and sub-section (1) of section 16 of the Jharkhand Goods and Services Tax Act, 2017, the Government of Jharkhand, 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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..... (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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..... ANNEXURE 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 credit .....

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