GST rate revision for tobacco products and biris reclassifies specified goods across tax schedules and omits the 14% entries. Bihar GST rate notification amends the State tax rate schedule under the Bihar Goods and Services Tax Act, 2017. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco and tobacco refuse other than tobacco leaves, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and tobacco substitutes other than biris, and products containing tobacco or nicotine substitutes intended for inhalation without combustion are inserted in Schedule III at 20%. The notification also omits the entries in Schedule VII at 14%, thereby revising the applicable rate structure for specified tobacco and related goods.
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Provisions expressly mentioned in the judgment/order text.
GST rate revision for tobacco products and biris reclassifies specified goods across tax schedules and omits the 14% entries.
Bihar GST rate notification amends the State tax rate schedule under the Bihar Goods and Services Tax Act, 2017. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco and tobacco refuse other than tobacco leaves, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and tobacco substitutes other than biris, and products containing tobacco or nicotine substitutes intended for inhalation without combustion are inserted in Schedule III at 20%. The notification also omits the entries in Schedule VII at 14%, thereby revising the applicable rate structure for specified tobacco and related goods.
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