BIHAR VALUE ADDED TAX Act, 2005 SCHEDULE
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Body

SCHEDULE - III (Omitted w.e.f. 01-07-2017)

(See section 14)

PART II

Sl.No.	Goods
1	Word processing machines and electronic type writers
2	Electronic calculators
3	Computer systems and peripherals, electronic diaries
4	Parts and accessories of Sl. No. 1, 2, 3
5	DC Micrometers/stepper motors of an output not exceeding 37.5 watts
6	Parts of goods at Sl. No. 5
7	Omitted w.e.f. 13-01-2016
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	Parts of telephone answering machines
12	Prepared unrecorded media for sound recording or similar recording of other phenomena, unrecorded and pre-recorded media
13	IT software on any media
14	Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras. Cellular Telephone.
15	Radio communication receivers, Radio pagers
16	(i) Aerials, antennas and their parts
	(ii) Parts of items Sl. No. 14 and 15
17	LCD Panels, LED Panels and parts thereof
18	Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof
19	Electrical resistors (including rheostats and potentiometers), other than heating resistors
20	Printed circuits
21	Switches, connectors and Relays for upto 5 Amps at voltage not exceeding 250 volts, electronic fuses
22	Data/Graphic display tubes, other than TV picture tubes and parts thereof
23	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
24	Electronic Integrated Circuits and Micro-assemblies
25	Signal generators and parts thereof
26	Optical fibre cables
27	Optical fibre and optical fibre bundles and cables
28	Liquid Crystal Devices, Flat Panel Display Devices and parts thereof
29	Cathode ray oscilloscopes, Spectrum Analyzers, Cross-talk meters, Gain measuring instruments, Distortion factor meters, Psophometers, Network and Logic Analyzer and Signal Analyzer