Bihar Value Added Tax Act,2005
Act No : 27
Section :
(See section 14) or more, calculate on dry weight. 8 Copper ores and concentrates. 9 Nickel ores and concentrates. 10 Cobalt ores and concentrates. 11 Aluminium ores and concentrates. 12 Lead ores and concentrates. 13 Zinc ores and concentrat
SCHEDULE III(See section 14)PART ISerial Goods Number 1 Acids. 2 Agarbatti. 3 All kinds of bricks including refractory bricks and asphaltic roofing. 4 All types of yarn except cotton hank yarn. 5 Aluminium conductor steel reinforced. 6 Aluminium utensils. 7 Aluminium, aluminium alloys, their products (including extrusions) not elsewhere mentioned in this Schedule or in any other Schedule. 8 Article made of rolled gold and imitation gold. 9 Artificial silk yarn, polyster fibre yarn, and staple fibre yarn. 10 Bagasse. 11 Basic chromium sulphate, sodium bi-chromate, bleach liquid. 12 Beedi leaves. 13 Bicycles, tricycles and their spare parts. 14 Bone meal. 15 Bran oil. 16 Branded bread. 17 Castor oil. 18 Charcoal. 19 Chemical fertilizers, pesticides, weedicides and insecticides excluding mosquito repellants. 20 Chemicals including caustic soda, caustic potash, soda ash, bleaching powder, sodium bi-carbonate, sodium hydrosulphite, sulphate of alumina, sodium nitrate, sodium acetate, sodium sulphate, acid slurry, tri-sodium phosphate, sodium tripoly phosphate, sodium silicate, sodium metasilicate, carboxy methyl cellulose, sodium sulphide, acetic acid, sodium bi-sulphite, oxalic acid, sodium thio-sulphate, sodium sulphite, sodium alginate, benzene, citric acid, diethylene glycol, sodium nitrite, hydrogen peroxide, acetaldehyde, pentaerythritol, sodium alpha olefin sulphonate, sodium formate, chemical components and mixtures and all other chemicals not specified elsewhere in this Schedule or in any other Schedule. 21 Chillies. 22 Clay. 23 Cumin seed. 24 Declared goods under section 14 of the Central Sales Tax Act, 1956 (74 of 1956) except goods mentioned in clauses (iia), (vii), (viii), (ix) and (x) of that section.25 De-oiled cake. 26 Dyes, that is to say, - (i) Acid dyes; (ii) Alizarine dyes; (iii) Bases; (iv) Basic dyes; (v) Direct dyes; (vi) Naphthols; (vii) Nylon dyes; (viii) Optical whitening agents; (ix) Plastic dyes; (x) Reactive dyes; (xi) Sulphur dyes; (xii) Vat dyes; (xiii) all other dyes not specified elsewhere in the Schedule. 27 Edible oils and oil cake. 28 Electrodes. 29 Embroidery or zari articles, that is to say,- (i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota; (viii) sitara; (ix) naqsi; (x) kora; (xi) glass bead; (xii) badla; (xiii) glzal, (xiv) embroidery machines, (xv) embroidery needles. 30 Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder, clinker. 31 Flour-atta, maida, suji, bran and besan. 32 Galvanized iron Pipes. 33 Gingili oil. 34 Gur and Jaggery. 35 Hand pumps and spare parts. 36 Hose pipes. 37 Hosiery goods. 38 Ice. 39 Industrial cables. 40 Industrial inputs as specified in Part III of this Schedule used exclusively as industrial inputs. 41 Information Technology products, as given in Part II of this Schedule, including computers, telephone and parts thereof, tele-printer and wireless equipment. 42 Khandsari. 43 Kirana goods such as: i. Spices e.g. garlic, haldi, gol mirch, tejpatta, dhania, jira, laung, ilaichi, sahjira, mangraila, dalchini, jaffer, hing, methi, jabitri, saunf, all kinds of adrakh, jatamanshi, tamarind, sonth, ajwain, kawabchini and pepper; ii. Medical herbs, and iii. Miscellaneous articles like rori, gulal, mica dust, camphor, peppermint, dhup, broom sticks, lohban, arrowroot, sohaga, nausadar, alum, posta and mitha soda. 44 Knitting wool. 45 Lignite. 46 Lime, lime stone, products of lime, dolomite and other white washing materials not elsewhere mentioned in this Schedule or in any other Schedule. 47 Linear alkyl benezene. 48 Maize products. 49 Medicine and Drugs of all varieties excluding any cosmetics, perfumery, toiletry and hair oil, whether or not such cosmetics, perfumery, toiletry and hair oil is manufactured under any Drug Licence and whether or not such cosmetics, perfumery, toiletry and hair oil contains any medicinal properties. 50 Metals, alloys, metal powders, metal pastes of all types and grades and metal scraps other than those declared under section 14 of the Central Sales Tax Act, 1956. 51 Mixed PVC stabilizer. 52 Napa Slabs (rough flooring stones). 53 Ores and minerals. 54 Organic manure. 55 Palm fatty acid. 56 Paper and newsprint including exercise books, paperboard, mill board, straw board, blotting paper, cardboard, waste paper (cutting paper), cartridge paper, packing paper, paper bags, cartons, cards, blank registers, note books, envelopes, labels, letter pads, writing tablets and flat files. 57 (i) Paraffin wax of all grade standards other than food grade standard including standard wax and match wax; (ii) Slack wax. 58 Pens of all kinds including refills. 59 Plastic footwear. 60 Plastic granules. 61 Power operated agricultural implements. 62 Printing ink excluding toner and cartridges. 63 Processed and branded salt. 64 Pulp of bamboo. 65 PVC pipes. 66 Ready-made garments. 67 Rubber that is to say,- (a) Raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, prescribed latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and all other qualities and grades of latex; (b) Reclaimed rubber all grades and qualities; (c ) Synthetic rubber. 68 Safety matches. 69 Seeds. 70 Sewing thread. 71 Ship (including ship building). 72 Silk fabrics. 73 Solvent oils other than organic solvent oil. 74 Sponge iron. 75 Stainless steel. 76 Starch. 77 Tamarind. 78 Tractors, harvesters, their implements and spare parts. 79 Transmission wires and towers. 80 Turmeric. 81 Vanaspati. 82 Vegetable oil. 83 Water when sold in sealed container. 84 Writing instruments. 85 Renewable energy devices and spare parts such as flat solar collectors, concentrating and pipe type solar collectors, solar water heaters and systems, air/gas/fluid heating systems, solar crop dealers and systems, solar stills and declination systems, solar pumps based on solar thermal and solar photovoltaic conversion, solar power generating systems, solar photovoltaic nodules and panels for water pumping and other applications, wind mills and any specially designed devices on wind mills, any special devices including electric generators and pumps running on wind energy, bio-gas plants and bio-gas engines and bio-gas fires, agricultural and municipal water conversion devices producing energy, equipment for utilising geothermal energy, portable varieties of improved solar chullah, solar refrigeration, solar cold storage and solar air conditioning systems, electricity operated vehicles including battery powered or fuel cell powered vehicles. PART II 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 specified 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 Crystal 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. PART III 1 Animal (including fish) fats and oils, crude, refined or purified. 2 Glycerol, crude, glycerol waters and glycerol lyes. 3 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermacell, whether or not refined or coloured; degras; residues resulting from the treatment of tall substances or animal or vegetable waxes. 4 Animal or vegetable fats boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modifiedinedible mixtures or preparations of fats and oils. 5 Liquid glucose (non-medicinal). 6 Denatured ethyl alcohol of any strength. 7 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20
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