In exercise of the powers conferred by section 11(1) and 16(1) of the CGST ACT, 2017

the Central Government, on the recommendations of the Council,

hereby exempts the intra-state supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2) of the said table,

from so much of the central tax leviable thereon u/s 9 of the CGST Act, 2017 as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table and

subject to the relevant conditions annexed to this notification, the condition number of which is mentioned in the corresponding entry in column (5) of the said table:

S No.

Tariff item, sub-heading, heading or Chapter

Description

Rate

Conditions No.

(1)

(2)

(3)

(4)

(5)

1.

6815

[1][Fly ash bricks; Fly ash aggregates; Fly ash blocks]

3%

1

2.

6901 00 10

Bricks of fossil meals or similar siliceous earths

3%

1

3.

6904 10 00

Building bricks

3%

1

4.

Building bricks

Earthen or roofing tiles

3%

1

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 goods and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such goods 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.