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 III

Sl.No.	Goods
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), bees wax, other insect waxes and spermaceti, whether or not refined or coloured; degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.
4	Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemical modified; inedible mixtures or preparations of fats and oils of this chapter.
5	Liquid glucose (non-medicinal).
6	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
7	Copper ores and concentrates.
8	Nickel ores and concentrates.
9	Cobalt ores and concentrates.
10	Aluminium ores and concentrates.
11	Lead ores and concentrates.
12	Zinc ores and concentrates.
13	Tin ores and concentrates.
14	Chromium ores and concentrates.
15	Tungsten ores and concentrates.
16	Uranium or thorium ores and concentrates.
17	Molybdenum ores and concentrates.
18	Titanium ores and concentrates.
19	Niobium, Tantalum, Vanadium or Zirconium ores and concentrates.
20	Precious metal ores and concentrates.
21	Other ores and concentrates.
22	Granulated slag (slag sand) from the manufacture of iron or steel.
23	Benzole.
24	Toluole.
25	Xylole.
26	Napthalene.
27	Phenols.
28	Creosole oils.
29	Normal Paraffin.
30	Butadine.
31	Fluorine, Chlorine, Bromine and Iodine.
32	Sulphur, sublimed or precipitated; colloidal sulphur.
33	Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).
34	Hydrogen and rare gases.
35	Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed mercury.
36	Hydrogen chloride (hydrochloric acid); chloro sulphuric acid.
37	Sulphuric acid and anhydrides thereof; Oleum.
38	Nitric acid, Sulphonitric acids.
39	Diphosphorous penataoxide; phosphoric acid and polyphosphoric acids.
40	Oxides of boron; boric acids.
41	Halides and halide oxides of non-metals.
42	Sulphides of non-metals; commercial phosphorus trisulphide.
43	Ammonia, anhydrous or in aqueous solution.
44	Sodium hydroxide (caustic soda); Potassium hydroxide (caustic potash); peroxides of Sodium or Potassium.
45	Hydroxide and peroxide of Magnesium; oxides, hydroxides and peroxides of Strontium or Barium.
46	Aluminium hydroxide.
47	Chromium oxides and hydroxides.
48	Manganese oxides.
49	Iron oxides and hydroxides.
50	Cobalt oxides and hydroxides, commercial cobalt oxides.
51	Titanium oxide.
52	Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
53	Fluorides, fluorosilicates, fluoroaluminates and other complex fluorine salts.
54	Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
55	Chlorates and perchlorates; Bromates and perbromates; Iodates and periodates.
56	Sulphides; Polysulphides.
57	Dithionites and sulphoxylates.
58	Sulphites; thiosulphates.
59	Copper sulphate.
60	Nitrites; nitrates.
61	Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates.
62	Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbamate.
63	Cyanides, cyanide oxides and complex cyanides.
64	Fulminates, cyanates and thiocyanates.
65	Borates; peroxoborates (perborates).
66	Sodium dichromate.
67	Potassium dichromate.
68	Radioactive chemical elements and radioactive isotopes (including the fissile chemical isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
69	Isotopes of radioactive chemicals
70	Compounds, inorganic or organic of such isotopes, whether or not chemically defined.
71	Compounds, inorganic or organic, of rare earth metals, of yitrium or of scandium or of mixtures of these metals.
72	Phosphides, whether or not chemically defined, excluding Ferrophosphorus.
73	Calcium carbides.
74	Ethylene, Propylene.
75	Cyclic Hydrocarbons.
76	Halogenated derivatives of Hydrocarbons.
77	Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
78	Methanol, denatured ethyl alcohol of any strength.
79	Di-ethylene Glycol, Mono-ethylene Glycol, Triethylene Glycol, Ethylene Glycol, Heavy ethylene Glycol.
80	Phenols, Phenol-alcohols
81	Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols.
82	Ethers, ether-alcohols, ether-phenols, etheralcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives.
83	Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives.
84	Ethylene oxide.
85	Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives.
86	Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.
87	Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No. 29.12 of Central Excise Tariff Act, 1985.
88	Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.
89	Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
90	Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.
91	Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and eroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
92	Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.
93	Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.
94	Amine-function compounds.
95	Oxygen-function amino-compounds.
96	Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids.
97	Carboxyamide-function compounds; amidefunction compounds of carbonic acid.
98	Carboxyamide-function compound (including saccharin and its salts) and imine-function compounds.
99	Nitrile-function compounds.
100	Diazo-, Azo- or azoxy-compounds.
101	Organic derivatives of hydrazine or of hydroxylamine.
102	Organo-sulphur compounds.
103	Ethylene Diamine Tetra Acetic acid, Nitrillo Triacetic acid and their derivatives.
104	Heterocyclic compounds with oxygen heteroatom(s) only.
105	Heterocyclic compounds with nitrogen heteroatom(s) only.
106	Nucleic acids and their salts, other heterocyclic compounds.
107	Sulphonamides.
108	Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.
109	Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.
110	Ethylene Diamine Tetra Acetic acid, Nitrillo Triacetic acid and their derivatives.
111	Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.
112	Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning.
113	Colouring matter of vegetable or animal origin (including dyeing extracts but excluding nimal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin .
114	Synthetic organic colouring matter, whether or not chemically defined; preparations based on synthetic organic colouring matteras; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined.
115	Colour lakes; preparations based on colour lakes.
116	Pigments and other colouring matters.
117	Glass frit and other glass, in the form of powder, granules or flakes.
118	Prepared driers.
119	Printing ink whether or not concentrated or solid.
120	Casein, caseinates and other casein derivatives, casein glues.
121	Enzymes; prepared enzymes not elsewhere specified or included.
122	Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures.
123	Activated carbon; activated natural mineral products; animal black, including spent animal black.
124	Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall-oil of heading No. 38.03 of Chapter 38 of the First Schedule of the Central Excise Tariff Act, 1985.
125	Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.
126	Wood tar; wood tar oils; wood creosote; wood naphtha, vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch.
127	Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included.
128	Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilizers for rubber or plastics.
129	Reducers and blanket wash/roller wash used in the printing industry.
130	Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.
131	Mixed alkylbenzenes and mixedalkylnaphthalenes, other than those of heading No. 27.07 or 29.02 of Central Excise Tariff Act, 1985.
132	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.
133	Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
134	Retarders used in the printing industry.
135	LLDPE / LDPE.
136	HDPE.
137	Polymers of ethylene in primary forms.
138	Polymers of propylene or of other olefins, in primary forms
139	Polymers of Styrene in primary forms, polysterene resins and maleic resins.
140	Polymers of Vinyl acetate or of other vinyl esters in primary form, other vinyl polymers in primary form.
141	PVC
142	Acrylic polymers in primary forms.
143	Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.
144	Polyethylene Terepthalate Chips.
145	Polyamides in primary forms.
146	Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms.
147	Silicones in primary forms.
148	Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 of Chapter 39 of the First Schedule of the Central Excise Tariff Act, 1985, not elsewhere specified or included in primary forms.
149	Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms.
150	Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.
151	Ion-exchangers based on polymers of heading Nos. 39.01 to .13 of Central Excise Tariff Act, 1985 in primary forms.
152	Self-adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls.
153	Other plates, sheets, film, foil, and strip of plastics, non-cellular, whether lacquered or metallised or luminated, supported or similarly combined with other materials or not.
154	Flexible plain films.
155	Articles for the packing of goods, of plastics; namely boxes, cases, crates, containers, carboys, bottles, jerry canes and their stoppers, lids, caps of plastics (but not including insulated wares).
156	Natural rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips.
157	Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 40.01 of Central Excise Tariff Act, 1985 with any product of this heading, in primary forms or in plates, sheets or strip.
158	Reclaimed rubber in primary forms or in plates, sheets or strip.
159	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber described in heading No. 40.06 of Chapter 40 of the First Schedule of the Central Excise Tariff Act, 1985.
160	Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials.
161	Cartons (including flatened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers of paper, paperboard, whether in assembled or unassembled condition.
162	Paper printed labels and paperboard printed labels.
163	Paper self-adhesive tape and printed wrappers used for packing.
164	Sacks and bags, of a kind used for the packing of goods, of jute or of other textilebast fibres of heading No. 53.03 of Chapter53 of the First Schedule of the Central Excise Tariff Act, 1,985
165	Hessian and jute cloth, cloth and woven fabric of PP or HDPE and sacks and bags made from such cloth or woven fabric.
166	Carboys, bottles, jars, phials of glass, of a kind used for the packing goods; stoppers, lids and other closures, of glass.
167	Glass fibres (including glass wool and glass filaments) and articles thereof (forexample: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish.
168	Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed bypaper and LDPE.
169	Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal.
170	Wooden crates , tea chests.
171	Omitted w.e.f. 13-01-2016
172	Railway switches, crossings, switch expansion joints, steel turnout sleepers, fish-plates, steel clips, track bolts and nuts, elastic rail clips and railway signal, signalling equipments and accessories and parts thereof.
173	Glass shells, lead glass tubes, filaments, moly wire, lead in wire, caps, dumet wires, solder wire, crapping cement.
174	Scrap of plastic, glass and metals, and broken glass.
175	Flavouring essences, synthetic essential oil.
176	Zinc oxide
177	Red lead, litharge and grey oxide
178	Sodium sulphate.
179	Sodium petroleum sulphonate, calcium petroleum sulphonate.
180	Acid sludge
181	Silicon steel stamping, hollow porcelin bushings, grinding wheel.
182	Insulating papers and boards, insulating fabric tapes and sheets.
183	Petroleum jelly IP.
184	Lay-flat tubes.
185	Polythene bags,plastic bags, pouches and closures.
186	Micro cellular sheets and banwar sheets.
187	Copper clad sheets.
188	Resins, terpene chemicals like pine oil, depentine, DD, turpentine, terpeneol, camphor.
189	Omitted w.e.f. 13-01-2016

190	Purified terepthalic acid.
191	Articles of metals, namely boxes,cases,crates, containers and their stoppers, caps,lids of metal used for packing of goods (but not including insulated wares).
192	Atta chakki patthar.