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Brick 12% to 6%

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(Querist)
05 December 2022 Dear Sir,
A brick field owner wish to opt 6% slab instead of 12% by left itc claim from Dec 2022.
What is the formalities for the same.
Please clarify.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
05 December 2022 Reverse ITC on stock held as on the date of opting 6%.

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