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BIHAR VALUE ADDED TAX Act, 2005 SCHEDULE HISTORY
SCHEDULE - I

SCHEDULE - I

(See section 7)

Serial Number Goods
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.
5. Fresh milk and pasteurized milk
6. Fresh eggs
7. Water other than water sold in sealed in packed container.
8. Books, periodicals and journals
9. Unbranded bread
10. Charkha, Ambar Charkha, Handlooms, handloom fabrics, National Flag and Gandhi Topi.
11. Betel leaves
12. Condoms and contraceptives
13. Curd, lassi and butter milk
14. Electrical energy
15. Bangles made of glass only.
16. Kumkum, Bindi, Alta and Sindoor.
17. Aids and implements used by handicapped persons
18. Poultry feed and aquatic feed
19. Omitted
20. Firewood except Casturina, and Eucalyptus timber.
21. Agricultural implements exclusively worked by human or animal power, such as rahat water lift, ploughs and parts thereof, spades (kudali), hoes, phavias, harrows, sickles, khurpies, karing, kundi, mowers, cultivators, ridgers, land levellers, axe, gandasa, shears , yokes, hand dusters.
22. Raw silk
23. Indigenous hand-made musical instruments
24. Raw wool
25. Omiited
26. Fresh plants, Saplings and Fresh flowers.
27. Cotton yarn and silk yarn sold in hank.
28. Cart driven by animals
29. Rakhi
30. Sacred thread, commonly known as yagyopawit
31. Idols made of clay
32. Clay lamps
33. Bangles made of shell, plastic, lac or glass
34. Kites
35. Takhti
36. Poha, murmura, laktho, lai and mukundana
37. Sattu
38. * Goods mentioned in clauses (II-a), (vii), (viii),(ix) and (x) of Section 14 of the Central Sales Tax, 1956 (74 of 1956).

39.

Khadi Garments.