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of <h1>Bihar GST Exempts State Tax on Select Old Vehicles; Applies to Petrol, Diesel, and SUVs Over Certain Engine Capacities.</h1> The Government of Bihar, under the Bihar Goods and Services Tax Act, 2017, has exempted state tax on intra-state supplies of certain old and used vehicles. This exemption applies to petrol, LPG, or CNG-driven motor vehicles with engine capacities of 1200 cc or more, diesel-driven vehicles with engine capacities of 1500 cc or more, and SUVs exceeding 1500 cc. The tax rate is set at 9% for these categories and 6% for other old and used vehicles. This notification excludes suppliers who have availed input tax credit. The notification is effective from January 25, 2018.
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