As per Notification No. 02/2022-Central Tax (Rate) dated 31.03.2022, Ministry of Finance seeks to provide for a concessional rate on intra state supply of items as mentioned in table below.
This notification shall come into force on the 1st day of April, 2022.
| HSN Code | Item Description | Concessional Rate |
| 6815 | Fly ash bricks or fly ash aggregate with 90 per cent.or more fly ash content; Fly ash blocks | 3% |
| 69010010 | Bricks of fossil meals or similar siliceous earths. | 3% |
| 69041000 | Building bricks | 3% |
| 69051000 | Earthen or roofing tiles | 3% |
There are following conditions to avail the Concessional Rate
(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 goods and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and the rules made thereunder.
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