In exercise of powers conferred under sub-section (2) of section 14 of the Bihar Value Added Tax Act, 2005, the Governor of Bihar is pleased to amend Schedule I of the Act.

AMENDMENT

After serial no. 69 of the said Schedule I, the following serial number with its corresponding entry shall be added -

70. Sale or Purchase of goods by the Canteen Store Department or the Regimental unit run Canteen attached to the Military units and Border Security Force in the State of Bihar and are required for bonafide use of the members of the Defence Forces of India and are also certified by an officer not below the rank of Commanding Officer subject to the condition that goods sold by Canteen Stores Department are not resold.

This notification shall take effect from the date of issue.