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of <h1>Bihar Clarifies GST Rates: EVs at 5%, Mango Pulp at 12%, Sewage Water Exempt, Nicotine Gum at 18.</h1> The circular issued by the Government of Bihar's Commercial Taxes Department clarifies GST rates and classifications based on the GST Council's 47th meeting recommendations. Key points include: electric vehicles, regardless of battery presence, attract a 5% GST rate; Napa stones, not mirror-polished, qualify for a concessional rate; mango pulp and other dried forms attract 12% GST, while fresh mangoes are exempt; treated sewage water is GST-exempt; nicotine polacrilex gum is taxed at 18%; fly ash bricks are not subject to the 90% fly ash content condition; and by-products of milling dal/pulses attract a 5% GST rate.
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