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BIHAR VALUE ADDED TAX Act, 2005 SCHEDULE HISTORY
SCHEDULE - III-II

SCHEDULE - III

(See section 14)

PART II

Serial Number. Goods
1. Word processing machines and electronic typewriters.
2. Electronic calculators.
3. Computer systems and peripherals, electronic diaries.
4. Parts and accessories of goods specified at serial numbers 1, 2, 3 above.
5. DC Micrometers/Stepper motors of an output not exceeding 37.5 watts
6. Parts of goods at serial number 5 above
7. Uninterrupted Power Supplies and their parts
8. Permanent magnets and articles intended to become permanent magnets (Ferrites)
9. Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries - current line systems or for digital line systems; Videophones
10. Microphones, Multimedia speakers, headphones, earphones and combined microphone/ speaker sets and their parts
11. Telephone answering machines
12. Parts of telephone answering machines
13. Prepared unrecorded media for sound recording or similar recording of other phenomena
14. Information Technology software on any media
15. Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras
16. Radio communication receivers, Radio pagers
17. (i) Aerials, antennas and their parts

(ii) Parts of goods specified at serial number 14 and 15 above.

18. LCD Panels, LED Panels and parts thereof
19. Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof
20. Electrical resistors (including rheostats and potentiometers), other than heating resistors
21. Printed circuits
22. Switches, Connectors and Relays for up to 5 Amps at voltage not exceeding 250 volts, Electronic Fuses
23. Data/Graphic display tubes, other than TV picture tubes and parts thereof
24. Diodes, transistors and similar Semi-conductor devices; photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; Light emitting diodes; Mounted piezo-electric crystals
25. Electronic Integrated Circuits and Micro-assemblies
26. Signal Generators and parts thereof
27. Optical Fibre Cables
28. Optical fibre and optical fibre bundles and cables
29. Liquid Crytal Devices, Flat Panel display devices and parts thereof
30. Cathode Ray Oscilloscopes, Spectrum Analyzers, Cross-Talk Meters, Gain measuring instruments, Distortion Factor meters, Psophometers, Network and Logic Analyzer and Signal Analyzer