BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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NOTIFICATION NO. :S.O. 56, Dated 9th July, 2005

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

Amendment

1. In Schedule I entries relating to serial no. 1, 2, 3, 4, 7, 10, 15, 16, 20, 26, and 27 shall be substitued in the following way, namely-

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Sl. No.	Name of Commodity
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1.	Coarse grains other than Paddy, Rice and Wheat.
2.	Fresh Vegetables and Fresh fruits including Potato, Onion, Garlic and Ginger,
3.	Aquatic feed, Poultry feed and Cattle feed including Husk, Wheat bran Grass, Hay and Straw.
4.	Salt of all kinds.
7.	Water other than water sold in sealed in packed container.
10.	Charkha, Ambar Charkha, Handlooms, handloom fabrics, National Flag and Gandhi Topi.
15.	Bangles made of glass only.
16.	Kumkum, Bindi, Alta and Sindoor.
20.	Firewood except Casturina, and Eucalyptus timber.
26.	Fresh plants, Saplings and Fresh flowers.
27.	Cotton yarn and silk yarn sold in hank.
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2.	In Schedule I entries relating to serial numbers 19 and 25 shall be deleted.
3.	In Schedule I after serial number 38, a new Serial number 39 and its corresponding entries shall be added in the following way, namely-
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Sl. No.	Name of Commodity
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39.	Khadi Garments.
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4.	In part I of the Schedule III entries relating to serial numbers 3, 22, 27, 32, 39, 43, 71, 78 and 83 shall be substituted in the following way namely-
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Sl. No.	Name of Commodity
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3.	All kinds of Bricks and Earthen tiles.
22.	Clay including Fire clay, Coal ash, Coal boiler ash, Coal cinder ash, Coal power and Clinker.
27.	Edible oils (other than coconut oil), Oil cakes.
32.	Pipes of all varieties.
39.	Industrial cables of all varieties.
43.	Kirana goods such as-(i) Spices e.g. Haldi, Gol mirch, Tejpata, Dhania Jires, Laung, IIaichi, Sahjira, Managraila, Dalchini, Jaffer, Hing, Methi, Jabitri, Saunf, All kinds of Jatamanshi, Tamarind, Sonth, Ajwain, Kawabchini, Chilies and Pepper.
71.	Ship and other water vessels
78.	Tractors, Power tillers, Threshers, Harvesters their accessories and spare parts.
83.	Water when sold in sealed or packed containers.
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5.	In part I of the Schedule III entries relating to Serial number 21, 30, 36, 63 and 65 shall be deleted.
6.	This notification shall come into force from date of issue.