Punjab produces nearly 75 per cent of India's bicycles and over 90 per cent of India's bicycle parts. But for much of the Rs. 5000 crore strong bicycle industry in India, which includes big names like Hero Cycles and Avon, production begins in micro, home-based units. Before the implementation of GST (Goods and Services Tax), bicycles attracted a series of different taxes in different states - under 12 per cent - but now they attract a flat 12 per cent GST.
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