VAT RATE Schedules in Bihar

SL Description of Goods [Schedule-I : Rate of Tax – 0%, exempted goods]
  1. Agricultural implements manually operated or animal driven.
  1. Aids and implements used by handicapped persons.
  1. Aquatic feed, poultry feed and cattle feed including grass, hay, straw, husk of pulses, de-oiled cake, wheat bran and supplements, concentrates and additives of such feed.

4.Bangles made of any kind of materials except those made of gold, silver and platinum.

  1. Betel leaves.
  1. Books, periodicals and journals excluding those specified elsewhere in this schedule or any other schedule but including Braille books, Maps, Charts and Globes.
  1. Bread except pizza bread containing any type of fruit or vegetable.
  1. Bullock cart.
  1. Chakla and belan, dal-stirrer.
  1. Charkha, Ambar Charkha; handlooms and handloom fabrics and Gandhi Topi.
  1. Coarse grains that is to say all grains other than paddy, rice and wheat.
  1. Coconut fiber.
  1. Conch Shell and conch shell products.
  1. Condoms and contraceptives.
  1. Cotton and silk yarn in hank and cone. (S.O. No. 132, dated 29-06-2010)
  1. Curd, Lussi, butter milk and separated milk.
  1. Duty Entitlement Pass Book (D.E.P.B.)
  1. Earthen pot but not including ceramic pot.
  1. Electrical energy.
  1. Firewood excluding casurina and eucalyptus timber.
  1. Fishnet, fishnet fabrics and seeds of fish, prawn and shrimp.
  1. Fresh milk and pasteurized milk.
  1. Fresh plants, saplings and fresh flowers.
  1. Fresh vegetables, including potato and onion, and fresh fruits.
  1. Fresh garlic and ginger.
  1. Gur, Jaggary and Rub gur.
  1. Sale of goods, other than kerosene oil, by public distribution system (PDS) shops.
  1. Khadi readymade garments and khadi made-ups.
  1. Handicrafts and household articles including utensils made of brass and bell metal. (S.O. No. 106, dated 28-05-2010)
  1. Hosiery Yarn.
  2. Human blood and blood plasma.
    1. Idols, toy and doll made of clay.
    1. Indigenous handmade musical instruments.
    1. Indigenous handmade unbranded nuggets, commonly known as bori.
    1. Branded or Non-branded indigenous handmade soap. (Substituted by S.O. No. 65, dated 03.07.2008)
    1. Kumkum, bindi, alta and sindur.
    1. Lac and shellac.
    1. Mat; locally known as chatai other than that made of plastic in any form.
    1. Meat, fish, prawn, and other aquatic products when not cured, or frozen; and dry fish commonly known as sutki mach eggs and livestock and animal hair.
    1. National flag.
    1. Puffed rice, commonly known as murhi; flattened or beaten rice (poha), commonly known as chura; parched rice, commonly known as khoi; murmura; lai; mukundana; lakhtho; tilkut; anarsa; litti and chokha.
    1. Papad commonly known as ‘papar’.
    1. Non-judicial stamp paper sold by Government Treasures; postal items like envelope, postcard etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form but does not include first day cover, folder.
    1. Raw Jute.
    1. Raw wool.
    1. Sabai grass and articles made thereof.
    1. Sago and Tapioca globules.
    1. Salted cooked food made wholly or principally of flour, atta, suji or beson that is to say singara, nimki, kachuri, khasta kachauri, luchi, radhaballavi and dalpuri.
    1. Semen including frozen semen.
    1. Silkworm laying cocoon and raw silk.
    1. Slate and slate pencils.
    1. Sugar manufactured or made in India, misri and batasa. (and sugar imported from outside India upto 31st December 2010).
    1. Seeds of all varieties other than those specified elsewhere in this schedule or in any other Schedule.
    1. Sweetmeat other than Cake and Pastry but including curd and khoa.
    2. Tender green coconut commonly known as daab.
    1. (i) Textile fabrics made wholly or partly of cotton, rayon, flax, artificial silk or wool manufactured or made in India, other than those specified elsewhere in any other schedule. (ii) Cotton textile fabrics, coated, covered, impregnated or laminated with plastics when such fabrics are manufactured or made in India, mosquito net fabrics and mosquito net commonly known as moshari.
    2. Biri and unmanufactured Tobacco used in manufacturing of Biri (S.O. No. 59, dated 27.06.2008)
    3. Toddy, Neera and Arak.
    4. Flour of Singhara (S.O. No. 112, dated 26.06.2012)
      74. (a) Incentive Bonus for Wheat procurement during Rabi Marketing Season (RMS) 2007-
      2008 for the period 15th April 2007 to 15th July 2007. (S.O. No. 39, dated 07.06.2006)

      Dry Singhara (S.O. No. 112, dated 26.06.2012)Cli-46/D:/K.N Roy Sir/VAT Schedule/3

    5. Ramdana (S.O. No. 112, dated 26.06.2012)
    6. Sewai (S.O. No. 112, dated 26.06.2012)
    7. Makhana (S.O. No. 112, dated 26.06.2012)
    8. Mehandi (except when used as hair dye) (S.O. No. 112, dated 26.06.2012)
    9. Jhadu (S.O. No. 112, dated 26.06.2012)
    10. Kaajal (S.O. No. 112, dated 26.06.2012)
    11. Incentive bonus for procurement of wheat for Rabbi Marketing Season (RMS) for the period of the year 2011-12.
    12. Paddy, Rice, Wheat, Pulses, Flour, Atta, Maida, Suji and Besan when sold by any dealer whos gross turnover does not exceed 100 Crores Rs. during a year.(S.O. No. 164, dated 27.06.2011).
    13. Incentive bonus for procurement of paddy for Kharif Marketing Season (KMS) for the period of the year 2009-10 till 30th April 2010.
    14. Mentha Oil. (S.O. No. 145, dated 28.07.2010)
    15. Receipt of 16,600 Quintal rice form Government of India free of cost for 415 Rural Foodgrain Banks established in 13 (thirteen) districts of the state.
    16. Incentive bonus for procurement of paddy for Kharif Marketing Season (KMS) for the period 24th October 2008 to 31st May 2009 of the year 2008-09. (S.O. No. 82, dated 15.05.2009)
    17. 75 thousand tons of rice and 50 thousand tons of wheat allotted by the Central Government for free distribution among victims of devastating flood of August, 2008 of the State. (S.O. No. 342, dated 19.12.2008)
    18. Goods to be purchased or sold for the use of members of the Central Para Military Forces by Central Master Canteen situated in the State sponsored by Ministry of Home, Govt. of India subject to the condition that an officer not below the rank of Commanding Officer certifies that sale/purchase has been done for the use of members of the Central Forces and resale of the sold goods shall not be done. (S.O. No. 325, dated 05.12.2008)
    19. (b) Incentive bonus for procurement of paddy, Levy Raw & Boiled Rice for Kharif Marketing Season (KMS) for the period 1st November 2007 to 31st August 2008 of the year 2007-08.
    20. Plates and Cups made of leaves. (S.O. No. 65, dated 03.07.2008)
    21. Incentive Bonus for paddy procurement during Kharif Marketing Season (K.M.S.) 2006-2007 for the period 01st October 2006 to 31st March 2007. (S.O. No. 195, dated 21.11.2006)
    22. Organic Manure including Bone Meal (S.O. No. 241, dated 01.09.2011)
    23. Textile products which include Blanket, Towel, Bed-sheet, Handkerchief, Sari-falls, Pillow-cover, Table cloth and Rajai-pallas. (S.O. No. 28, dated 30.03.2007, w.e.f 01.04.2007)
    24. Incense sticks commonly known as Agarbati, Dhupkathi, Dhupbati and haven Samagri including sombrani and lohbhana. (S.O. No. 105, dated 14.08.2006)
    25. Sale or Purchase by the Canteen Store Department or the Regimental Unit run Canteen attached to the Military units and Border Security Force in the State of Bihar and are required for bonafide use of the members of the Defence Forces of India and are also certified by an officer not below the rank of Commanding Officer subject to the condition that goods sold by Canteen Stores Department are not resold. (S.O. No. 199, dated 01.12.2006)
    26. Clay lamps.Unprocessed green leaves of tea.
    27. Sacred thread, commonly known as yagyopawit. 
    28. Water other than— (i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and (ii) water sold in sealed container.
    29. Tile frame and brick frame.