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

(See section 7)

Sl.No.	Goods
1	Agricultural implements manually operated or animal driven.
2	Aids and implements used by handicapped persons.
3	Aquatic feed, poultry feed and cattle feed including grass, hay, straw, husk of pulses, de-oiled cake, Oil-Cake, wheat bran and supplements, concentrates and additives of such feed.
4	Bangles made of any kind of materials except those made of gold, silver and platinum.
5	Betel leaves.
6	Books, periodicals and journals excluding those specified elsewhere in this schedule or any other schedule but including Braille books, Maps, Charts and Globes.
7	Bread except pizza bread containing any type of fruit or vegetable.
8	Bullock cart.
9	Chakla and belan, dal-stirrer.
10	Charkha, Ambar Charkha; handlooms and handloom fabrics and Gandhi Topi.
11	Charcoal.
12	Coarse grains that is to say all grains other than paddy, rice and wheat.
13	Coconut fiber.
14	Conch Shell and conch shell products.
15	Condoms and contraceptives.
16	Cotton and Silk yarn in hank and cone.
17	Curd, Lussi, butter milk and separated milk
18	Omitted w.e.f. 13-01-2016
19	Earthen pot but not including ceramic pot.
20	Electrical energy.
21	Firewood excluding casurina and eucalyptus timber.
22	Fishnet, fishnet fabrics and seeds of fish, prawn and shrimp.
23	Fresh milk and pasteurised milk.
24	Fresh plants, saplings and fresh flowers.
25	Fresh vegetables, including potato and onion, and fresh fruits.
26	Fresh garlic and ginger.
27	Gur, Jaggary and Rub gur
28	Sale of goods, other than kerosene oil, by public distribution system (PDS) shops.
29	Khadi readymade garments and khadi made-ups
30	Handicrafts and household articles including utensils made of brass and bell metal.
31	Hosiery Yarn
32	Human blood and blood plasma.
33	Idols, toy and doll made of clay
34	Indigenous handmade musical instruments
35	Indigenous handmade unbranded nuggets, commonly known as bori
36	Branded or Non Branded Indigenous handmade soap
37	Kite.
38	Kumkum, bindi, alta and sindur.
39	Lac and shellac.
40	Mat locally known as chatai other than that made of plastic in any form.
41	Meat, fish, prawn, and other aquatic products when not cured, or frozen; and dry fish commonly known as sutki mach eggs and livestock and animal hair.
42	National flag
43	Newspaper.
44	Puffed rice, commonly known as murhi; flattened or beaten rice (poha), commonly known as chura; parched rice, commonly known as khoi; murmura; lai; mukundana; lakhtho; tilkut; anarsa; litti and chokha.
45	Papad commonly known as papar
46	Non-judicial stamp paper sold by Government Treasures; postal items like envelope, postcard etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form but does not include first day cover, folder.
47	Rakhi.
48	Raw Jute
49	Raw wool
50	Sabai grass and articles made thereof.
51	Sago and Tapioca globules.
52	Salt.
53	Salted cooked food made wholly or partially of flour, atta, maida, suji or beson that is to say singhara, nimki, kachauri, khasta kachauri, luchi, radhaballavi and dalpuri in which branded, packed and preserved salted cooked food that is to say singhara, nimki, kachauri, khasta kachauri are not included
54	Semen including frozen semen.
55	Silkworm laying cocoon and raw silk.
56	Slate and slate pencils.
57	Sugar manufactured or made in India, misri, batasa and sugar imported from outside India upto 31st December 2010.
58	Seeds of all varieties other than those specified elsewhere in this schedule or in any other Schedule.
59	Sweetmeats of sale price up to five hundred rupees per kilogram in which Cake and Pastry are not included but curd and khoa are included
60	All kinds of Coconut including dry coconut, gari gola, and tender green coconut commonly known as daab.
61	(i) Textile fabrics sold in length, piece or set whichever madewholly or partly of cotton, rayon, flax, artificial silk or wool or any other natural or artificial fibres, if its sale price is up to five hundred rupees per metre.
	(ii) Sarees made wholly or partly of any natural or artificial fibres if its sale price is up to two thousand rupees per piece.
	(iii) Mosquito net fabrics and mosquito net commonly known as moshari.
62	Omitted w.e.f. 01-04-2013
63	Toddy, Neera and Arak.
64	Unprocessed green leaves of tea
65	Tile frame and brick frame.
66	Water other than- (i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and (ii) water sold in sealed container.
67	Sacred thread, commonly known as yagyopawit
68	Clay lamps
69	Sattu
70	Sale or Purchase of goods by the Canteen Store Department or the Regimental unit run Canteen attached to the Military units and Border Security Force in the State of Bihar and are required for bonafide use of the members of the Defence Forces of India and are also certified by an officer not below the rank of Commanding Officer subject to the condition that goods sold by Canteen Stores Department are not resold.
71	Incense stick commonly known as agarbatti, dhupkathi, dhupbati and havansamagri including sombrani, lohbhana, non-incense stick and agarbatti
72	Textile products which include Blanket, Towel, Bed-sheet, Handkerchief, Sari-falls, Pillow-cover, Table cloth and Rajaipallas.
73	Organic Manure including bone meal.
74	Incentive Bonus for paddy procurement during Kharif Marketing Season (KMS) 2006-2007 for the period 1st October 2006 to 31st March 2007.
74A	Incentive Bonus for Wheat procurement during Rabi Marketing Season (RMS) 2007-07 for the period 15th April 2007 to 15 July 2007.
74B	Incentive Bonus for procurement of Paddy, Levy Raw & Boiled Rice for Kharif Marketing Season (KMS) for the period 01.11.2007 to 31.08.2008 of the year 2007-08.
75	Plates and cups made of leaves.
76	Goods to be purchased or sold for the use of members of the Central Para Military Forces by Central Master Canteen situated in the State sponsored by Ministry of Home, Govt. of India subject to the condition that an officer not below the rank of Commanding Officer certifies that sale/purchase has been done for the use of members of the Central Forces and resale of the sold goods shall not be done.
78	Incentive Bonus for procurement of Paddy for Kharif Marketing Season (KMS) for the period 24.10.2008 to 31.05.2009 of the year 2008-09.
79	Receipt of 16,600 Quintal rice from Government of India free of cost for 415 Rural Foodgrain Banks established in 13 (thirteen) districts of the state.
81	Mentha Oil
82	Paddy, Rice, Wheat, Pulses, Flour, Atta, Maida, Suji and Besan when sold by any dealer whose Gross Turn Over does not exceed 100 crores rupees during a year
83	Incentive Bonus for procurement of Wheat for Rabbi Marketing Season (RMS) for the period of the year 2011-12 .
84	Jhadu
85	Kaajal
86	Mehandi (except when used as hair dye)
87	Makhana
88	Sewai
89	Dry Singhara
90	Flour of Singhara
91	Ramdana
92	Kurthi, Matar and Rajma
93	Medicinal Grade Oxygen.
92.	Unmanufactured tobacco, commonly known as 'Khaini.