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Taxation Bihar Ministry of Finance Bihar Goods and Services Tax Act, 2017

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th-29th June, 2022 at Chandigarh

14-Sep-2022 | File No- Bikri-kar/Vividh-28/2018(khand-III) 2528

Government of Bihar in reference to Circular No. 179/11/2022 has given clarifications, with reference to GST levy, related to the following issues:
1. Electric vehicles whether or not fitted with a battery pack, attract GST rate of 5%
2. Stones otherwise covered in S. No. 123 of Schedule-I (such as Napa stones), which are not mirror polished, are eligible for concessional rate under said entry.
3. Mangoes under CTH 0804 including mango pulp, but other than fresh mangoes and sliced, dried mangoes, attract GST at 12% rate.
4. Treated sewage water attracts Nil rate of GST.
5. Nicotine Polacrilex Gum attracts a GST rate of 18%.
6. Fly ash bricks and aggregate - condition of 90% fly ash content applied only to fly ash aggregate, and not fly ash bricks.
7. Applicability of GST on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi.

(The detailed explanation has been annexed herewith).

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