Providing Concessional Rate on Intra- State supply of bricks conditional to not availing ITC

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..... o not availing ITC Orders - Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No.276 Dated: 22 -04-2022 Read the following: 1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published in Extra-ordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017. 2. Notification No.02/2022-Central Tax(Rate), dated 31-03-2022 issued by th .....

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..... r the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2) of the said table, from so much of the State tax leviable thereon under section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table and subject to the .....

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..... 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 , headi .....

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..... d partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such goods is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) and the rules made thereunder. 2. This notification shall come into force on the 1st day of April, 2022. (BY ORDER A .....

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