In exercise of the powers conferred by sub-section (2) of Section 14 of the Bihar Value Added Tax Act, 2005 (Act No. 27 of 2005) the Governor of Bihar is pleased to make the following amendments in Schedule III appended to the said Act, with immediate effect:-

Amendments

1. Serial number 17, 67, 119, 132, 145 and 146 of Part I of Schedule III appended to the Bihar Value Added Tax Act, 2005 and its corresponding entries shall be deleted.

2. Serial number 4 of Part I of Schedule III appended to the Bihar Value Added Tax Act, 2005 shall be substituted by the following, namely-

"4. All intangible goods like copright, patent, and replenishment (REP) license including duty credit scrips (of any name and discriptions) other than those specified elsewhiere in this schedule or any other schedule."

3. Serial number 34 of Part I of Schedule III appended to the Bihar Value Added Tax Act, 2005 shall be substituted by the following, namely-

"34. Chemical fertilizers includiing basic slag, pesticides, weedicides, insecticides, germicides, fungicides and herbicides, except mosquito repellant and bleaching powder."

4. Serial number 39 of Part I of Schedule III appended to the Bihar Value Added Tax Act, 2005 shall be substituted by the following, namely-

"39. Chanachur, bhujia, dalmoot, fried potato chips and salted peanuts in which branded, packed and preserved Chanachur, bhujia, dalmoot, fried potato chips and salted peanuts are not included."

5. Serial number 45 of Part I of Schedule III appended to the Bihar Value Added Tax Act, 2005 shall be substituted by the following, namely-

"45. Drugs and Medicines, under patent or proprietary right including vaccines, disposable hpodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointment produced under the license issued under the Drugs and Cosmetics Act, 1940 (23 of 1940) but excluding any cosmetics, perfumery, toiletry and hair oil, whether or not such cosmetics, perfumery, toiletry and hair oil is manufactured under any Drug license and whether or not such cosmetics, perfumery, toiletry and hair oil contains any medicinal properties."

6. After serial number 151 of Part I of Schedule III appended to the Bihar Value Added Tax Act, 2005, the following new serial number 152 shall be added:-

"152. (i) Textile fabrics sold in length, piece or set, made wholly or partly of cotton, rayon, flax, artificial silk or wool or any other natural or artificial fibres if its sale price is more than five hundred rupees per meter.

(ii) Sarees made wholly or partly of any natural or artificial fibres if its sale price is more than two thousand rupees per piece."

7. Serial number 7 of Part II of Schedule III appended to the Bihar Value Added Tax Act, 2005 and its corresponding entries shall be deleted.

8. Serial number 171 and 189 of Part III of Schedule III appended to the Bihar Value Added Tax Act, 2005 and its corresponding entries shall be deleted.

By order of the Governer of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.

INSTAVAT COMMENT

1. Serial number 17, 67, 119, 132, 145 and 146 of Part I of Schedule III read as under:

17. Battery lead,lead ash and separator for storage battery.

67. Industrial cables (High voltage cables for voltage exceeding 1000 volt, XLPE Cables, PVC cables,jelly filled cables, optical fibres).

119. Sand and grit..

132. Transformers.

145. Auto Parts

146. Dry fruits

2. Serial number 7 of Part II of Schedule III read as under:

7. Uninterrupted Power Supplies (UPS) and their parts

3. Serial number 171 and 189 of Part III of Schedule III read as under:

171. Sheets of polyurethene foam.

189. Electrical goods, namely-

(i) winding wires and strips;

(ii) switches, selector switches, fuseswitches unit, up to 15 amps. And not in enclosure;

(iii) contactors, auxiliary contactors, contact block;

(iv) control gears and starters;

(v) ammeter, KWH meter, voltmeter;

(vi) insulating materials, insulator;

(vii) jointing materials;

(viii) circuit breakers, HRC fuse, thermostat;

(ix) programmable logic controller, timers;

(x) switch boards, panel boards, distribution boards, control panels, motor control center, power control center, bus duct, burner control cubicle, control desk, push button station, local control station, kiosk, feeder pillar, SMPS;

(xi) electrical relays and single phasing preventor and timers;

(xii) overhead transmission line materials including components, accessories and spare parts thereof.