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of <h1>Bihar Tax Dept Sets 3% State Tax on Certain Bricks; No ITC Use Allowed Under Bihar GST Act 2017.</h1> The notification issued by the Commercial Tax Department of Bihar, dated March 31, 2022, provides a concessional state tax rate of 3% on intra-state supplies of specific brick types, including fly ash bricks, building bricks, and earthen or roofing tiles. This rate applies under the condition that the input tax credit (ITC) is not availed. The notification, effective from April 1, 2022, is authorized under the Bihar Goods and Services Tax Act, 2017, and outlines specific conditions regarding the non-utilization of ITC for eligibility.
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