In exercise of the powers conferred by sub-section (2) of Section-14 of the Bihar Value Added Tax Act, 2005, the Governor of Bihar is pleased to make the following amendments in Schedule III appended to the said Act:-

AMENDMENTS

1. Serial No. 45 and their corresponding entries of Schedule III shall be substituted as follows :-

"45. Drugs and Medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointment produced under the license issued under the Drugs and Cosmetics Act, 1940 (23 of 1940) and including Isabgul."

2. This notification shall come into force from the date of issue.