Notification No. 02/2022
Date: March 31, 2022
Subject: Concessional GST rate on intra-State supply of bricks subject to non-availment of ITC.
Description:
This notification grants a concessional GST rate of 3% CGST on intra-State supply of fly ash bricks, fossil meal bricks, building bricks and roofing tiles, subject to the condition that input tax credit is not availed. It operationalises the recommendation of the 45th GST Council Meeting for the brick industry.
Issued for earlier notification?
No — this is a standalone concessional rate notification.