DEMO
|
BIHAR VALUE ADDED TAX Act, 2005 SCHEDULE HISTORY
SCHEDULE - III
SCHEDULE - III
(See section 14)
PART I
Serial. Number.
Goods
1.
Acids
2.
Agarbatti
3.
All kinds of Bricks and Earthen tiles.
4.
All types of yarn except cotton hank yarn
5.
Aluminium conductor steel reinforced.
6.
Aluminium utensils
7.
Aluminium, aluminium alloys, their products (including extrusions) not elsewhere mentioned in this schedule or in any other schedule
8.
Article made of rolled gold and imitation gold
9.
Artificial silk yarn, polyster fibre yarn, and staple fibre yarn
10.
Bagasse
11.
Basic chromium sulphate, sodium bi-chromate; bleach liquid
12.
Beedi leaves
13.
Bicycles, tricycles and their spare parts
14.
Bone meal
15.
Bran oil
16.
Branded bread
17.
Castor oil
18.
Charcoal
19.
Chemical fertilizers, pesticides, weedicides and insecticides excluding mosquito repellants
20.
Chemicals including - caustic soda, caustic potash, soda ash, bleaching powder, sodium bi-carbonate, sodium hydrosulphite, sulphate of alumina, sodium nitrate, sodium acetate, sodium sulphate, acid slurry, tri-sodium phosphate, sodium tripoly phosphate, sodium silicate, sodium metasilicate, carboxy methyl cellulose, sodium sulphide, acetic acid, sodium bi-sulphite, oxalic acid, sodium thio-sulphate, sodium sulphite, sodium alginate, benzene, citric acid, diethylene glycol, sodium nitrite, hydrogen peroxide, acetaldehyde, pentaerythritoi, sodium alpha olefin sulphonate, sodium formate, chemical components and mixtures and all other chemicals not specified elsewhere in this schedule or in any other schedule
21.
Omitted
22.
Clay including Fire clay, Coal ash, Coal boiler ash, Coal cinder ash, Coal power and Clinker.
23.
Cumin seed
24.
Declared goods under section 14 of the Central Sales Tax Act 1956 (74 of 1956) except goods mentioned in clauses (iia), (vii), (viii), (ix) and (x) of that section.
25.
De-oiled cake
26.
Dyes, that is to say - (i) Acid dyes (ii) Alizarine dyes (iii) Bases (iv) Basic dyes (v) Direct dyes (vi) Napthols (vii) Nylon dyes (viii) Optical whitening agents (ix) Plastic dyes (x) Reactive dyes (xi) Sulphur dyes (xii) Vat dyes (xiii) All other dyes not specified elsewhere in the schedule
.
27.
Edible oils (other than coconut oil), Oil cakes.
28.
Electrodes
29.
Embroidery or zari articles, that is to say - (i) imi (ii) zari (iii) kasab (iv) saima (v) dabka (vi) chumki (vii) gota (viii) sitara (ix) naqsi (x) kora (xi) glass bead (xii) badla (xiii) glzal (xiv) embroidery machines (xv) embroidery needles
30.
Omitted
31.
Flour-atta, maida, suji, bran and besan
32.
Pipes of all varieties.
33.
Gingili oil
34.
Gur and Jaggery
35.
Hand pumps and spare parts
36.
Omitted
37.
Hosiery goods
38.
Ice
39.
Industrial cables of all varieties.
40.
Industrial inputs as specified in
Part III of this Schedule used exclusively as industrial inputs
41.
Information Technology products, as given in Part II of this Schedule, including computers, telephone and parts thereof, tele-printer and wireless equipments.
42.
Khandsari
43.
Kirana goods such as-(i) Spices e.g. Haldi, Gol mirch, Tejpata, Dhania Jires, Laung, IIaichi, Sahjira, Managraila, Dalchini, Jaffer, Hing, Methi, Jabitri, Saunf, All kinds of Jatamanshi, Tamarind, Sonth, Ajwain, Kawabchini, Chilies and Pepper.
44.
Knitting wool
45.
Lignite
46.
Lime, lime stone, products of lime, dolmite and other white washing materials not elsewhere mentioned in this schedule or in any other schedule
47.
Linear alky benezene
48.
Maize products
49.
Medicine and Drugs of all varieties excluding any cosmetics, perfumery, toiletry and hair oil, whether or not such cosmetics, perfumery, tolietry 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.
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.
51.
Mixed PVC stabilizer
52.
Napa Slabs (rough flooring stones)
53.
Ores and minerals
54.
Organic manue
55.
Palm fatty acid
56.
Paper and newsprint including exercise books, Paper board, mill board, straw board, blotting paper, card board, waste paper (cutting paper), cartridge paper, packing paper, paper bags, cartons, cards, blank registers, note books, envelopes, labels, letter pads, writing tablets and flat files.
57.
(i) Paraffin wax of all grade standards other than food grade standard including standard wax and match wag; (ii) Slack wax
58.
Pens of all kinds including refills
59.
Plastic footwear
60.
Plastic granules
61.
Power operated agricultural implements
62.
Printing ink excluding toner and cartridges
63.
Omitted
64.
Pulp of bamboo
65.
Omitted
66.
Ready-made garments
67.
Rubber, that is to say: (a) Raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, prescribed latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and all other qualities and grades of latex. (b) Reclaimed rubber, all grades and qualities; (c) Synthetic rubber
68.
Safety matches
69.
Seeds
70.
Sewing thread
71.
Ship and other water vessels
72.
Silk fabrics
73.
Solvent oils other roan organic solvent oil
74.
Sponge iron
75.
Stainless steel
76.
Starch
77.
Tamarind
78.
Tractors, Power tillers, Threshers, Harvesters their accessories and spare parts.
79.
Transmission wires and towers
80.
Turmeric
81.
Vanaspati
82.
Vegetable oil
83.
Water when sold in sealed or packed containers.
84.
Writing instruments
85.
Renewable energy devices and spare parts such as flat solar collectors, concertrating and pipe type solar collectors, solar water heaters and systems, air/gas/gluid heating systems, solar crop dealers and systems, air/gas/fluid heating systems, solar stills and declination systems, solar pumps based on solar thermal and solar photovoltic conversion, solar power generating systems, solar photovoltaic nodules and panels for water pumping and other applications, wind mills and any specially designed devices on wind mills, any special devices including electric generators and pumps running on wind energy, bio-gas plants and bio-gas engines and bio-gas fires, agricultural and municipal water conversion devices producing energy, equipment for utilising geothermal energy, portable varieties of improved solar chullah, solar refrigeration, solar cold storage and solar air conditioning systems, electricty operated vehicles including battery powered or fuel call powered vehicles.