DEMO
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Notifications
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History
14 Rate of Tax:-
Notification NoSO 30 dated 1st April 2006
Notification No SO 105, (File No Bikri Kar/Sanshodhan-03/2006), Dated the 14th August, 2006 -
Notification No. S.O. 210. Dated 20th December 2006
Notification No. S.O.220 No. BikriKar /Sansodhan-03/2013-1588 dated 9th May 2013
Notification No. S.O. 10 Dated 13th January 2016
THE BIHAR TAXATION LAW AMENDMENT ACT 2017
SCHEDULE - III-III-effective upto 19th December 2006
SCHEDULE - III-III-Effective upto 8th May 2013
SCHEDULE - III-III-Effective upto 13th January 2016
BIHAR VALUE ADDED TAX Act, 2005 SCHEDULE
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Body
SCHEDULE - III
(Omitted w.e.f. 01-07-2017)
(See section 14)
PART III
Sl.No.
Goods
1
Animal (including fish) fats and oils, crude, refined or purified.
2
Glycerol, crude, glycerol waters and glycerol lyes.
3
Vegetable waxes (other than triglycerides), bees wax, other insect waxes and spermaceti, whether or not refined or coloured; degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.
4
Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemical modified; inedible mixtures or preparations of fats and oils of this chapter.
5
Liquid glucose (non-medicinal).
6
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
7
Copper ores and concentrates.
8
Nickel ores and concentrates.
9
Cobalt ores and concentrates.
10
Aluminium ores and concentrates.
11
Lead ores and concentrates.
12
Zinc ores and concentrates.
13
Tin ores and concentrates.
14
Chromium ores and concentrates.
15
Tungsten ores and concentrates.
16
Uranium or thorium ores and concentrates.
17
Molybdenum ores and concentrates.
18
Titanium ores and concentrates.
19
Niobium, Tantalum, Vanadium or Zirconium ores and concentrates.
20
Precious metal ores and concentrates.
21
Other ores and concentrates.
22
Granulated slag (slag sand) from the manufacture of iron or steel.
23
Benzole.
24
Toluole.
25
Xylole.
26
Napthalene.
27
Phenols.
28
Creosole oils.
29
Normal Paraffin.
30
Butadine.
31
Fluorine, Chlorine, Bromine and Iodine.
32
Sulphur, sublimed or precipitated; colloidal sulphur.
33
Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).
34
Hydrogen and rare gases.
35
Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed mercury.
36
Hydrogen chloride (hydrochloric acid); chloro sulphuric acid.
37
Sulphuric acid and anhydrides thereof; Oleum.
38
Nitric acid, Sulphonitric acids.
39
Diphosphorous penataoxide; phosphoric acid and polyphosphoric acids.
40
Oxides of boron; boric acids.
41
Halides and halide oxides of non-metals.
42
Sulphides of non-metals; commercial phosphorus trisulphide.
43
Ammonia, anhydrous or in aqueous solution.
44
Sodium hydroxide (caustic soda); Potassium hydroxide (caustic potash); peroxides of Sodium or Potassium.
45
Hydroxide and peroxide of Magnesium; oxides, hydroxides and peroxides of Strontium or Barium.
46
Aluminium hydroxide.
47
Chromium oxides and hydroxides.
48
Manganese oxides.
49
Iron oxides and hydroxides.
50
Cobalt oxides and hydroxides, commercial cobalt oxides.
51
Titanium oxide.
52
Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
53
Fluorides, fluorosilicates, fluoroaluminates and other complex fluorine salts.
54
Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
55
Chlorates and perchlorates; Bromates and perbromates; Iodates and periodates.
56
Sulphides; Polysulphides.
57
Dithionites and sulphoxylates.
58
Sulphites; thiosulphates.
59
Copper sulphate.
60
Nitrites; nitrates.
61
Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates.
62
Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbamate.
63
Cyanides, cyanide oxides and complex cyanides.
64
Fulminates, cyanates and thiocyanates.
65
Borates; peroxoborates (perborates).
66
Sodium dichromate.
67
Potassium dichromate.
68
Radioactive chemical elements and radioactive isotopes (including the fissile chemical isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
69
Isotopes of radioactive chemicals
70
Compounds, inorganic or organic of such isotopes, whether or not chemically defined.
71
Compounds, inorganic or organic, of rare earth metals, of yitrium or of scandium or of mixtures of these metals.
72
Phosphides, whether or not chemically defined, excluding Ferrophosphorus.
73
Calcium carbides.
74
Ethylene, Propylene.
75
Cyclic Hydrocarbons.
76
Halogenated derivatives of Hydrocarbons.
77
Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
78
Methanol, denatured ethyl alcohol of any strength.
79
Di-ethylene Glycol, Mono-ethylene Glycol, Triethylene Glycol, Ethylene Glycol, Heavy ethylene Glycol.
80
Phenols, Phenol-alcohols
81
Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols.
82
Ethers, ether-alcohols, ether-phenols, etheralcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives.
83
Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives.
84
Ethylene oxide.
85
Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives.
86
Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.
87
Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No. 29.12 of Central Excise Tariff Act, 1985.
88
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.
89
Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
90
Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.
91
Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and eroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
92
Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.
93
Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.
94
Amine-function compounds.
95
Oxygen-function amino-compounds.
96
Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids.
97
Carboxyamide-function compounds; amidefunction compounds of carbonic acid.
98
Carboxyamide-function compound (including saccharin and its salts) and imine-function compounds.
99
Nitrile-function compounds.
100
Diazo-, Azo- or azoxy-compounds.
101
Organic derivatives of hydrazine or of hydroxylamine.
102
Organo-sulphur compounds.
103
Ethylene Diamine Tetra Acetic acid, Nitrillo Triacetic acid and their derivatives.
104
Heterocyclic compounds with oxygen heteroatom(s) only.
105
Heterocyclic compounds with nitrogen heteroatom(s) only.
106
Nucleic acids and their salts, other heterocyclic compounds.
107
Sulphonamides.
108
Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.
109
Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.
110
Ethylene Diamine Tetra Acetic acid, Nitrillo Triacetic acid and their derivatives.
111
Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.
112
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning.
113
Colouring matter of vegetable or animal origin (including dyeing extracts but excluding nimal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin .
114
Synthetic organic colouring matter, whether or not chemically defined; preparations based on synthetic organic colouring matteras; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined.
115
Colour lakes; preparations based on colour lakes.
116
Pigments and other colouring matters.
117
Glass frit and other glass, in the form of powder, granules or flakes.
118
Prepared driers.
119
Printing ink whether or not concentrated or solid.
120
Casein, caseinates and other casein derivatives, casein glues.
121
Enzymes; prepared enzymes not elsewhere specified or included.
122
Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures.
123
Activated carbon; activated natural mineral products; animal black, including spent animal black.
124
Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall-oil of heading No. 38.03 of Chapter 38 of the First Schedule of the Central Excise Tariff Act, 1985.
125
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.
126
Wood tar; wood tar oils; wood creosote; wood naphtha, vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch.
127
Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included.
128
Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilizers for rubber or plastics.
129
Reducers and blanket wash/roller wash used in the printing industry.
130
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.
131
Mixed alkylbenzenes and mixedalkylnaphthalenes, other than those of heading No. 27.07 or 29.02 of Central Excise Tariff Act, 1985.
132
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.
133
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
134
Retarders used in the printing industry.
135
LLDPE / LDPE.
136
HDPE.
137
Polymers of ethylene in primary forms.
138
Polymers of propylene or of other olefins, in primary forms
139
Polymers of Styrene in primary forms, polysterene resins and maleic resins.
140
Polymers of Vinyl acetate or of other vinyl esters in primary form, other vinyl polymers in primary form.
141
PVC
142
Acrylic polymers in primary forms.
143
Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.
144
Polyethylene Terepthalate Chips.
145
Polyamides in primary forms.
146
Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms.
147
Silicones in primary forms.
148
Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 of Chapter 39 of the First Schedule of the Central Excise Tariff Act, 1985, not elsewhere specified or included in primary forms.
149
Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms.
150
Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.
151
Ion-exchangers based on polymers of heading Nos. 39.01 to .13 of Central Excise Tariff Act, 1985 in primary forms.
152
Self-adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls.
153
Other plates, sheets, film, foil, and strip of plastics, non-cellular, whether lacquered or metallised or luminated, supported or similarly combined with other materials or not.
154
Flexible plain films.
155
Articles for the packing of goods, of plastics; namely boxes, cases, crates, containers, carboys, bottles, jerry canes and their stoppers, lids, caps of plastics (but not including insulated wares).
156
Natural rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips.
157
Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 40.01 of Central Excise Tariff Act, 1985 with any product of this heading, in primary forms or in plates, sheets or strip.
158
Reclaimed rubber in primary forms or in plates, sheets or strip.
159
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber described in heading No. 40.06 of Chapter 40 of the First Schedule of the Central Excise Tariff Act, 1985.
160
Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials.
161
Cartons (including flatened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers of paper, paperboard, whether in assembled or unassembled condition.
162
Paper printed labels and paperboard printed labels.
163
Paper self-adhesive tape and printed wrappers used for packing.
164
Sacks and bags, of a kind used for the packing of goods, of jute or of other textilebast fibres of heading No. 53.03 of Chapter53 of the First Schedule of the Central Excise Tariff Act, 1,985
165
Hessian and jute cloth, cloth and woven fabric of PP or HDPE and sacks and bags made from such cloth or woven fabric.
166
Carboys, bottles, jars, phials of glass, of a kind used for the packing goods; stoppers, lids and other closures, of glass.
167
Glass fibres (including glass wool and glass filaments) and articles thereof (forexample: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish.
168
Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed bypaper and LDPE.
169
Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal.
170
Wooden crates , tea chests.
171
Omitted w.e.f. 13-01-2016
172
Railway switches, crossings, switch expansion joints, steel turnout sleepers, fish-plates, steel clips, track bolts and nuts, elastic rail clips and railway signal, signalling equipments and accessories and parts thereof.
173
Glass shells, lead glass tubes, filaments, moly wire, lead in wire, caps, dumet wires, solder wire, crapping cement.
174
Scrap of plastic, glass and metals, and broken glass.
175
Flavouring essences, synthetic essential oil.
176
Zinc oxide
177
Red lead, litharge and grey oxide
178
Sodium sulphate.
179
Sodium petroleum sulphonate, calcium petroleum sulphonate.
180
Acid sludge
181
Silicon steel stamping, hollow porcelin bushings, grinding wheel.
182
Insulating papers and boards, insulating fabric tapes and sheets.
183
Petroleum jelly IP.
184
Lay-flat tubes.
185
Polythene bags,plastic bags, pouches and closures.
186
Micro cellular sheets and banwar sheets.
187
Copper clad sheets.
188
Resins, terpene chemicals like pine oil, depentine, DD, turpentine, terpeneol, camphor.
189
Omitted w.e.f. 13-01-2016
190
Purified terepthalic acid.
191
Articles of metals, namely boxes,cases,crates, containers and their stoppers, caps,lids of metal used for packing of goods (but not including insulated wares).
192
Atta chakki patthar.