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of <h1>Clarification on GST Rates in West Bengal: Fortified Milk Exempt, Sugar at 5%, Baby Wipes 18%, Zari Thread 12.</h1> The circular provides clarifications on the applicability of GST rates for various goods and services in West Bengal. Fortified toned milk is exempt from GST, while refined beet and cane sugar attract a 5% GST rate. Both modified and unmodified tamarind kernel powder are taxed at 5%. Drinking water, unless sold in sealed containers, is GST-exempt. Human blood plasma incurs a 5% or 12% GST, depending on its classification. Baby wipes are taxed at 18% based on their components. Real zari kasab thread attracts 12% GST. Marine engines for fishing vessels are taxed at 5%. Cotton quilts are taxed at 5% or 12%, depending on their sale value. Bus body building is taxed at 18% for job work and 28% for complete buses. Disc brake pads for automobiles are taxed at 28%.
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