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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
2. Fresh vegetables and fresh fruits
3. Fresh meat, fresh fish and livestock
4. Unprocessed and unbranded salt
5. Fresh milk and pasteurized milk
6. Fresh eggs
7. Unpacked plain water
8. Books, periodicals and journals
9. Unbranded bread
10. Handlooms excluding handloom products
11. Betel leaves
12. Condoms and contraceptives
13. Curd, lassi and butter milk
14. Electrical energy
15. Glass bangles
16. Kumkum and bindi
17. Aids and implements used by handicapped persons
18. Poultry feed and aquatic feed
19. Green garlic and green ginger
20. Firewood
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. Fresh flowers
26. Saplings
27. Cotton yarn 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).