In exercise of powers conferred under sub-section (2) of section 14 of the Bihar Value Added Taxes Act, 2005 (Act. No. 27 of 2005), the Governor of Bihar is pleased to make the following amendment to Schedule-I and part I of Schedule III appended to the said Act.

Amendment

1. Serial No. 36 and their corresponding entries of schedule I shall be substituted as follows:-

'36 Branded or Non Branded indigenous hand made soap

2. After Serial No. 74 of Schedule I a new serial No. 75 with its corresponding entry shall be added as follows:-

"75. Plates and cups made of leaves

3. After Serial No. 143 of Part I of Schedule III, the following new serials and their corresponding entry shall be added:-

(i) 144. All types of ropes and sutlies

(ii) 145. Auto Parts

(iii) 146. Dry fruits

(iv) 147. Plywood, black Board and flush door including log, plank, veneer, bim and non sal timber required for their manufacture

(v) 148. Ghee

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