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of <h1>Bihar GST Act Amends Tax Rates: Ethyl Alcohol, Cereal Residues, and Fruit Juice Drinks Affected in New Schedules.</h1> The Governor of Bihar, under the Bihar Goods and Services Tax Act, 2017, has amended Notification No. 1/2017-State Tax (Rate) effective January 1, 2023. Changes include updates to tax rates in various schedules: Schedule I (2.5%) now specifies ethyl alcohol for blending with petrol and certain cereal residues; Schedule II (6%) includes fruit juice-based drinks and educational boxes; Schedule III (9%) covers denatured ethyl alcohol, excluding that supplied for petrol blending. These amendments were made following recommendations from the Council and are detailed in Notification No. 12/2022-State Tax (Rate).
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