GST rate amendment: fertilisers added to lower state tax schedule, corresponding higher-rate entries removed, effective immediately. The notification amends the Bihar State GST rate schedule by inserting four fertiliser entries (nitrogenous, phosphatic, potassic and mixed fertilisers, including certain packaged forms) into the lower-rate schedule and omitting specified serial entries from the higher-rate schedule, thereby changing the state tax classification and treatment of those fertiliser goods; the amendment is made under the Bihar GST Act and takes effect from the operative date stated in the notification.
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GST rate amendment: fertilisers added to lower state tax schedule, corresponding higher-rate entries removed, effective immediately.
The notification amends the Bihar State GST rate schedule by inserting four fertiliser entries (nitrogenous, phosphatic, potassic and mixed fertilisers, including certain packaged forms) into the lower-rate schedule and omitting specified serial entries from the higher-rate schedule, thereby changing the state tax classification and treatment of those fertiliser goods; the amendment is made under the Bihar GST Act and takes effect from the operative date stated in the notification.
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