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 appended to the said Act, with immediate effect :-

Amendments

1. Serial number 152 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 89 of Part I of Schedule III appended to the Bihar Value Added Tax Act, 2005 shall be substituted by the following:

"89 Pipes of all varieties including ductile pipes and PVC pipes and fittings thereof."

3. After serial number 1 of Schedule III A appended to the Bihar Value Added Tax Act, 2005, the following new serial number 2 and serial number 3and their entries shall be added:-

"2. (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.

3. G.I.pipes,C.I.pipes and fittings thereof."

4. This notification shall come into force with effect from the date of its issuance.

By order of the Governor of Bihar,

SUJATA CHATURVEDI.

Commissioner-cum-Principal Secretary,

Commercial Taxes Department