In exercise of the powers conferred by sub-section (2) of Section 14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) the Governor of Bihar is pleased to make the following amendments to the Schedule I and Schedule II appended to the said Act, namely-

Amendment

1. Serial Number 60 of Schedule I appended to the Bihar Value Added Tax Act, 2005 shall be substituted by the following, namely-

"60 All kinds of Coconut including dry coconut, gari gola, and tender green coconut commonly known as daab"

2. Serial Number 71 of Schedule I appended to the Bihar Value Added Tax Act, 2005 shall be substituted by the following, namely-

"71 Incense stick commonly known as agarbatti, dhupkathi, dhupbati and havansamagri including sombrani, lohbhana, non-incense stick and agarbatti"

3. After Serial Number 91 of Schedule I appended to the Bihar Value Added Tax Act, 2005 the following new serial numbers and their corresponding entries shall be added, namely-

"92 Kurthi, Matar and Rajma

93 Medicinal Grade Oxygen."

4. Serial number 6 of Schedule II appended to the Bihar Value Added Tax Act, 2005 and its corresponding entries shall be deleted.

5. The corresponding entries of Serial Number 34 of Part 3 of Schedule III appended to the Bihar Value Added Tax Act, 2005 shall be substituted by the following, namely-

"Hydrogen and Rare gases"

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

By order of the Governor of Bihar,

NARENDRA KUMAR SINHA,

Commissioner cum-Principal Secretary