BIHAR VALUE ADDED TAX Act, 2005 SCHEDULE
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Schedule- IIIA (Omitted w.e.f. 01-07-2017)

(See Section 14)

goods taxable at the rate of five percent

Sl. No.	Goods
1	Goods as specified in Section 14 of the Central Sales Tax Act, 1956 other than those specified in any of the schedules appended to the Act.
2.	(i) Textile fabrics sold in length, piece or set, made wholly or partly of cotton, rayon, flax, artificial silk or wool or any other natural or artificial fibres if its sale price is more than five hundred rupees per meter.
2.	(ii) Sarees made wholly or partly of any natural or artificial fibres if its sale price is more than two thousand rupees per piece.
3.	G.I.pipes,C.I.pipes and fittings thereof.