VIHAR RATE SCHEDULE

SL	Description of Goods  [Schedule-I : 0% Tax]
1	2
1.	Certified seeds and 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, What 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 or 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.	Deleted.
20.	Firewood except Casurina 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, phavras, harrows, sickles, khurpies, karing, kundi, mowers, cultivators, ridgers, land levelers, axe, gandasa, shears, yokes, hand dusters, chaff cutter.
22.	Agricultural implements exclusively worked by human or animal power, namely such as rahat water lift, ploughs and parts thereof, spades (kudali), hoes, phavras, harrows, sickles, khurpies, karing, kundi, mowers, cultivators, ridgers, land levellers, axe, gandasa, shears, yokes, hand dusters, chaff cutter.
23.	Raw Silk.
24.	Indigenous handmade Musical Instruments.
25.	Deleted.
26.	Fresh Plants, Saplings, 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, Mukundana and pappad.
37.	Sattu.
38.	Goods mentioned in sub-sections (ii-a) [cotton fabrics], (vii) [man-made fabrics], (viii) [Sugar], (ix) [unmanufactured tobacco and tobacco refuse, cigar and cheroots of tobacco, cigarettes and cigarillos of tobacco, other unmanufactured tobacco] and (x) woven fabrics of wool] of Section 14 of the Central Sales Tax, 1956.   [SL. 39* added vide S.O. No. 20 dated 18th March 2005 (wef 1-4-2005)]
39.	Khadi Garments.
40.	Goods sold through CSD Canteen upto 11th February, 2006 as per SO No. 112A dated 10/11/2005.

SL	Description of Goods [Schedule-II : 1% Tax]
1.	Gold, Silver and other precious metals.
2.	Articles of gold, silver and precious metals including jewellery made of gold, silver and precious metals.
3.	Precious stones.
SL	Description of Goods [Schedule-III  :  4% Tax]
1.	Acids.
2.	Agarbatti.
3.	All kinds of Bricks and Earthen tiles.
4.	All types of yarn except cotton hank yarn.
5.	Aluminium conductor steel reinforced (A.C.S.R.).
6.	Aluminium utensils.
7.	Aluminium, aluminium alloys, their products (including extrusions) not elsewhere mentioned in this schedule or in any other schedule.
8.	Article made of rolled gold and imitation gold.
9.	Artificial Silk Yarn, Polyester Fibre Yarn, and Staple Fibre Yarn.
10.	Bagasse.
11.	Basic Chromium Sulphate, Sodium Bi-chromate; Bleach Liquid.
12.	Beedi leaves.
13.	Bicycles, Tricycles and their spare-parts including their tyres, tubes and locks.
14.	Bone Meal.
15.	Bran Oil.
16.	Branded Bread.
17.	Castor oil.
18.	Charcoal.
19.	Chemical Fertilizers, Pesticides, Weedicides and Insecticides - excluding Mosquito Repellants.
20.	Chemicals including - caustic soda, caustic potash, soda ash, bleaching powder, sodium bicarbonate, sodium hydrosulphite, sulphate of alumina, sodium nitrate, sodium acetate, sodium sulphate, acid slurry, trisodium phosphate, sodium tripoly phosphate, sodium silicate, sodium metasilicate, carboxy methyl cellulose, sodium sulphide, acetic acid, sodium bi-sulphite, oxalic acid, sodium thio-sulphate, sodium sulphite, sodium alginate, benzene, citric acid, diethylene glycol, sodium nitrite, hydrogen peroxide, acetaldehyde, pentaerythritoi, sodium alpha olefin sulphonate, sodium formate, chemical components and mixtures and all other chemicals not specified elsewhere in this schedule or in any other schedule.
21.	Deleted.
22.	Clay including Fire Clay, Coal Ash, Coal boiler ash, Coal cinder ash, Coal powder and Clinker.
23.	Cumin Seed.
24.	Declared goods under section 14 of the Central Sales Tax Act 1956 except goods mentioned in sub sections (ii-a), (vii), (viii), (ix) and (x) of section 14 of the said Act.
25.	De-oiled Cake.
26.	Dyes, that is to say - (i) Acid dyes (ii) Alizarine dyes (iii) Bases (iv) Basic dyes (v) Direct dyes (vi) Napthols (vii) Nylon dyes (viii) Optical whitening agents (ix) Plastic dyes (x) Reactive dyes (xi) Sulphur dyes (xii) Vat dyes (xiii) All other dyes not specified elsewhere in the schedule.
27.	Edible Oils (other than Coconut oil) and Oil Cakes.
28.	Electrodes.
29.	Embroidery or zari articles, that is to say - (i) imi (ii) zari (iii) kasab (iv) saima (v) dabka (vi) chumki (vii) gota (viii) sitara (ix) naqsi (x) kora (xi) glass bead (xii) badla (xiii) gizal (xiv) embroidery machines (xv) embroidery needles.
30.	Deleted.
31.	Flour-Atta, Maida, Suji, Bran and Besan.
32.	Pipes of all varieties.
33.	Gingili Oil.
34.	Gur and Jaggery.
35.	Hand Pumps and spare parts.
36.	Deleted.
37.	Hosiery Goods.
38.	Ice.
39.	Industrial Cables of all varieties and Industrial Belts.
40.	Industrial inputs as specified in  used exclusively as industrial inputs.
41.	IT products including Computers, Telephone and parts thereof, Tele-Printer and Wireless Equipments as given in
42.	Khandsari.
43.	Kirana goods, such as: (i) Spices, e.g., Garlic, Haldi, Gol mirch, Tejpatta, Dhania, Jeera, Laung, Illaichi, Sahjeera, Mangraila, Dalchini, Jaffer, Hing, Methi, Jabitri, Saunf, All kinds of Jatamanshi, Tamarind, Sonth, Ajwain, Kawabchini, Chillies and Pepper. (ii) Medical Herbs, and (iii) Miscellaneous articles like - Supari, Rori, Gulal, Mica dust, Camphor, Peppermint, Dhup, Broom sticks, Lohban, Arrowoot, Sohaga, Nausadar, Alum, Posta, Mitha soda, Tea, Candle, Watery Coconut, Nariyal Rope and Sutli.
44.	Knitting Wool.
45.	Lignite.
46.	Lime, Lime Stone, products of lime, dolomite and other white washing materials not elsewhere mentioned in this schedule or in any other schedule.
47.	Linear Alkyl Benzene.
48.	Maize products.
49.	Medicine and Drugs of all varieties including consummables of medical and surgical devices but excluding any cosmetics, perfumery, toiletry and hair oil, whether or not manufactured under any Drug License and whether or not such cosmetics, perfumery, toiletry and hair oil contains any medicinal properties.
50.	Casting including metal castings, metals, alloys, metal powders, metal pastes of all types and grades and metal scraps, other than those declared under section 14 of the Central Sales Tax Act, 1956.
51.	Mixed PVC stabilizer.
52.	Napa Slabs (rough flooring stones).
53.	Ores and Minerals.
54.	Organic Manure.
55.	Palm Fatty Acid.
56.	Paper and newsprint including exercise books, Paper board, mill board, straw board, blotting paper, card board, waste paper (cutting paper), cartridge paper, packing paper, paper bags, cartons, cards, blank registers, note books, envelopes, labels, letter pads, writing tablets and flat files.
57.	(i) Paraffin wax of all grade standards other than food grade standard including standard wax and match wag; (ii) Slack wax.
58.	Pens of all kinds including refills.
59.	Plastic Footwear and Hawai Chappal.
60.	Plastic Granules, Plastic Raw Materials and their scrap.
61.	Power operated Agricultural implements including centrifugal mono-block pumps, submersible pumps, diesel pump sets, electrical pump and motor and their spare parts and accessories.
62.	Printing Ink - excluding Toner and Cartridges.
63.	Deleted.
64.	Pulp of Bamboo.
65.	Deleted.
66.	Readymade Garments.
67.	Rubber, that is to say: (a) raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, prescribed latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and all other qualities and grades of latex. (b) Reclaimed rubber, all grades and qualities; (c) Synthetic rubber.
68.	Safety Matches.
69.	Seeds other than certified seeds.
70.	Sewing Thread.
71.	Ship and other water vessels.
72.	Silk Fabrics and Nylon Fabrics.
73.	Solvent Oils - other than organic solvent oil.
74.	Sponge Iron.
75.	Stainless Steel.
76.	Starch.
77.	Tamarind.
78.	Tractors and their tyre-tubes, Power Tillers, Harvesters their implements, spare parts and accessories.
79.	Transmission Wires and Towers.
80.	Turmeric.
81.	Vanaspati.
82.	Vegetable Oil.
83.	Water - when sold in sealed or packed containers.
84.	Writing Instruments.
85.	Renewable energy devices and spare parts such as flat solar collectors, concentrating and pipe type solar collectors, solar water heaters and systems, air/gas/fluid heating systems, solar crop dealers and systems, solar stills and declination systems, solar pumps based on solar thermal and solar photovoltaic conversion, solar power generating systems, solar photo voltaic nodules and panels for water pumping and other applications, wind mills and any specially designed devices on wind mills, any special devices including electric generators and pumps running on wind energy, bio-gas plants and bio-gas engines and bio-gas gas fires, agricultural and municipal water conversion devices producing energy, equipment for utilizing geo-thermal energy, portable varieties of improved solar chullah, solar refrigeration, solar cold storage and solar air conditioning systems, electricity operated vehicles including battery powered or fuel cell powered vehicles.
86.	Sheet of Polythene Foam.
87.	Coir and coir products.
88.	Nuts, Bolts, Screws, Fasteners, Bearings and Tools and equipments.
89.	Sports Goods (excluding apparels and footwear).
90.	Aatta Chakkai Pather.
91.	Kerosene Lamps, Kerosene Lantern and Kerosene Stove and their spare parts.
92.	Old Car.
93.	Road Rollers and other road construction equipments.
94.	Processed or preserved vegetables and fruits excluding Jam, Jelly and Sauce.
SL	Description of Goods [Schedule-IV  :  20% Tax minimum]
1.	Country Liquor, including spiced Country Liquor.
2.	Potable Spirit, Wine or Liquor - whether imported or manufactured in India.
3.	High-Speed Diesel Oil and Light Diesel Oil.
4.	Motor Spirit.
5.	Natural Gas.
6.	Aviation Turbine Fuel.
	S.O.24, dated 24th March, 2005 - In exercise of the powers conferred by sub-section(3) of section 14 of the Bihar Value Added Tax Ordinance, 2005 the Governor of Bihar is pleased to specify that the tax on the goods mentioned in column (2) of the Table appended hereto shall, subject to the corresponding conditions and restrictions specified in column (4) of the Table, be levied at the rate specified in column (3) of the said table:   SL Description of Goods Rate Conditions and Restrictions 1. Country liquor including spiced country liquor 34% Taxable (a) at the point of sale by importer if the goods are imported from outside the State, (b) at the point of sale by manufacturer if the goods are manufactured in Bihar, and (c) in all other cases at the first point of sale in the State of Bihar. 2. Portable liquor including spiced country liquor, whether imported from other countries or manufactured in India. 41% -do- 3. Natural Gas 20% -do- 4. Aviation of Turbine Fuel 29% -do- 5. Motor spirit (Petrol) 27% Taxable (a) at the point of sale by importer if the goods are imported from outside Bihar and, (b) at the point of sale by oil companies to the retailer or direct to the consumers, if goods are sold by these companies. 6. High Speed Diesel Oil and Light Oil 22% -do-   Note: This notification has come into force from 1st April 2005.