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

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..... NOTIFICATION No. 02/2022-State Tax (Rate) No. F10-27/2022/CT/V(47) In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby exempts the intra-state supplies of goods, the description of whic .....

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..... 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 3% 1 2. 6901 00 10 B .....

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..... es 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 on goods or services used exclusively in supplying such goods has not been taken; and (b) credi .....

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