This notification grants a concessional IGST rate of 6% on inter-State supply of specified goods such as fly ash bricks, fly ash blocks, fossil meal bricks, building bricks, and earthen or roofing tiles. The concessional rate is subject to the condition that input tax credit on goods and services used in supplying such goods is not availed or is reversed, as prescribed. The notification gives effect to the 45th GST Council’s recommendations.

Issued for earlier notification?
No — this is a standalone concessional rate notification.