BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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NOTIFICATION No. S.O. 1 dated 7th January, 2006

In exercise of the powers conferred under sub-section (2) of section 14 of the Bihar Value Added Tax Act, 2005, Governor of Bihar is pleased to make following amendments to Schedule I and Schedule III appended to the Act, namely-

Amendment

1. In the Table appended to Schedule I, serial numbers 1, 21 and 36 and their corresponding entries shall be substituted in the following way, namely-

SL	Goods
1	Certified seeds and coarse grains other than paddy, rice and wheat.
21	Agricultural implements exclusively worked by human or animal power such as rahat water lift, ploughs and parts thereof, spades (kudali), hoes, phavras, harrows, sickles, khurpies, karing, kundi, mowers, cultivators, ridgers, land levelers, axe, gandasa, shears, yokes, hand dusters, chaff cutter.
36	Poha, murmura, laktho, lai, mukundana and pappad.

2. In the Table appended to Schedule III, serial numbers 13, 39, 43, 49, 50, 59, 60, 61, 69, 72 and 78 and their corresponding entries shall be substituted in the following way, namely:-

SL	Goods
13	Bicycles, tricycles, their spare parts including their tyres, tubes and locks.
39	Industrial cables of all varieties and industrial belts.
43	Kirana goods such as: i. Spices eg. Garlic, Haldi, Gol Mirch, Tejpatta, Dhania, Jeera, Laung, Ilaichi, Sahjira, Mangraila, Dalchini, Jaffer, Hing, Methi, Jabitri, Saunf, all kinds of Jatamanshi, Tamarind, Sonth, Ajwain, Kawabchini, Chilies and Pepper; ii. Medical Herbs, and iii. Miscellaneous articles like Supari, Rori, Gulal, Mica Dust, Camphor, Peppermint, Dhup, Broom Sticks, Lohban, Arrowroot, Sohaga, Nausadar, Alum, Posta, Mitha Soda, Tea, Candle, Watery Coconut, Nariyal Rope & Sutli.
49	Medicine and Drugs of all varieties including consummables of medical and surgical devices 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.
50	Castings including metal castings, metals, alloys, metal powders, metal pastes of all types and grades and metal scraps, other than those declared under section 14 of the Central Sales Tax Act, 1956.
59	Plastic footwear and Hawai chappal.
60	Plastic granules, plastic raw materials and their scrap.
61	Power operated agricultural implements including centrifugal monoblock pumps, submersible pumps, diesel pump sets, electrical pump and motor and their spare parts and accessories.
69	Seeds other than certified seeds.
72	Silk fabrics and nylon fabrics.
78	Tractors and their tyre-tubes, power tillers, harvesters their implements and spare parts and accessories.

3. In the Table appended to Schedule III, after serial number 85, the following serial numbers and their corresponding entries shall be substituted in the following way, namely:-

SL	Goods
86	Sheet of Polythene Foam.
87	Coir and Coir products.
88	Nuts, Bolts, Screws, Fasteners, Bearings and Tools and equipments.
89	Sports Goods (Excluding apparels and Footwear.)
90	Aatta Chakkai Pather.
91	Kerosene Lamps, Kerosene Lantern and Kerosene Stove and their spare parts.
92	Old Car.
93	Road rollers and other road construction equipments.
94	Processed or preserved vegetables and fruits excluding Jam, Jelly & Sauce.

4. This notification shall come into force from date of issue.