Concessional rate of tax on supply of bricks subject to condition not availing the ITC

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..... ds and Services Tax Act, 2017 No.(GHN-33) GST-2022/S.11(1)(62)TH:- In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby exempts the intra-state supplies of goods, the description o .....

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..... o. (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 Bricks of fossil meals or similar sil .....

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..... , 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) credit of input tax charged on goods or services used partly for supplying such g .....

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