BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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Body Notification No. S.O. 9 dated 10th March 2011

In exercise of the powers conferred by subsection (1) of section 40 of the Bihar Value Added Tax Act, 2005, (Act 27 of 2005) the Governor of Bihar is pleased to specify the rates in column-3 below for goods supplied to the State Government or the Central Government or a Company, Corporation, Board, Authority, Undertaking or any other body owned or financed or controlled either wholly or partly by the State Government or the Central Government as mentioned in the said section;

Sl. No.	Goods	Rate of Tax
1	2	3
(a)	Goods specified in Schedule-I appended to the said Act	Nil.
(b)	Goods specified in Schedule-II appended to the said Act	1 per cent.
(c)	Goods specified in Schedule-III appended to the said Act	4 per cent.
(d)	Goods specified in Schedule-IV appended to the said Act	Rate of tax as specified in Schedule IV
(e)	Any other goods, not specified in Schedule-I, II, III & IV appended to the said Act	12.5 per cent.

2. This notification shall come into force with retrospective effect from 1st April 2005.

By Order of the Governor of Bihar,

E.L.S.N. BALA PRASAD,

Commissioner-cum-Secretary to Govt.