In exercise of the powers conferred under sub-section(2) of section-14 of Bihar Value Added Tax Act, 2005, the State Government makes following amendments in Schedule I to the said Act :-

Amendment

After serial No. 39 of the said Schedule, following serial number with its corresponding entry shall be added :-

40. Sales by or to the Canteen Stores Department or the Regimental Unitrun Canteens attached to the Military units in the State of Bihar of goods certified by an officer not below the rank of a Commanding Officer, to be required for bonafide use of the members of the Defence Forces of India for a period of three months from date of issue of notification.