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THE BIHAR VALUE ADDED TAX ACT, 2005

Title : THE BIHAR VALUE ADDED TAX ACT, 2005

Year : 2005




Any person, who is required to appear before any authority appointed under section 10 or before the Tribunal or before an officer of the Bureau of Investigation constituted under section 86 in connection with any proceeding under this Act, may appear before such authority through-

(a) A person authorised in the prescribed manner by him in this behalf, being his relative or person in his regular and whole time employment,

(b) A sales tax practitioner who possesses the prescribed qualifications; or

(c) A legal practitioner, or

(d) Subject to such conditions as may be prescribed, a chartered accountant, or company secretary, or cost accountant.

Explanation
.- For the purposes of this section,-

(a) "Chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1)of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;

(b) "Company secretary" means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 (56 of 1980) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;

(c) "Cost accountant" means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;

(d) "Legal practitioner" means an advocate, vakil or an attorney of any High Court, and includes a pleader in practice.



Whenever, in respect of any proceeding under this Act, any person or authority appointed under section 10 ceases to exercise jurisdiction and is succeeded by another person who has and exercises jurisdiction, the person so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:

Provided
that the dealer concerned may demand that before the proceeding is so continued, the previous proceeding or any part thereof be reopened or that before any order is passed against him, he be heard.



Save as provided in section 79, no assessment made and no order passed under this Act or rules made there under by any authority appointed under section 10 or by the Bureau of Investigation or by the Tribunal shall be called in question in any court, and save as is provided in section 72 or section 73 or section 74 or section 76, no appeal or application for revision or review shall lie against any such assessment or order.



(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act (other than proceeding before a criminal court), or in any record of any assessment proceeding, or any proceeding relating to the recovery of a demand, prepared for the purposes of this Act, shall, save as provided in sub-section (3), be treated as confidential; and notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no court shall save as aforesaid, be entitled to require any servant of the Government to produce before it any such statement, return, account, document or record or any part thereof, or to give evidence before it in respect thereof.

(2) If, save as provided in sub-section (3), any servant of the Government discloses any of the particulars referred to in sub- section (1), he shall, on conviction, be punished with imprisonment, which may extend to six months or with fine or with both.

(3) Nothing in this section shall apply to the disclosure of any of the particulars, referred to in sub-section (1), made-

(a) For the purposes of a prosecution under the Indian Penal Code, 1860 (45 of 1860) in respect of any statement, return, accounts, registers, documents or evidence, or any part thereof; or

(b) For the purposes of a prosecution under this Act; or

(c) For regulating any inquiry under the Public Servant (Inquiries) Act, 1850, into the conduct or behaviour of any authority or Inspector appointed under section 10 or an officer of the Bureau of Investigation constituted under section 86 or into the behaviour of any other officer appointed to conduct such inquiry; or

(d) In connection with the trial of a suit in a civil court to which the State of Bihar is a party and which relates to any matter arising out of any proceeding under this Act; or

(e) For the purposes of enabling an officer of the Central Government or of any State Government to levy or recover any tax or duty imposed by it;

(f) To any officer of the State Government where it is necessary to make such disclosure for the purposes of this Act; or

(g) To any officer of the Central Government or of the State Government for the purpose of enabling such officer to perform his executive functions relating to the affairs of the Union or the State.



(1) If the Commissioner is satisfied that an arrangement has been entered into between two or more persons or dealers to defeat the application or purposes of this Act or any provision of this Act, then, the Commissioner may, by order, declare the arrangement to be null and void as regards the application and purposes of this Act and he may, by the said order, provide for increase or decrease in the amount of tax payable by any person or dealer who is affected by the arrangement, whether or not such dealer or person is a party to the arrangement, in such manner as the Commissioner considers appropriate so as to counter act any tax advantage obtained by that dealer from or under the arrangement.

(2) For the purposes of this section,-

(i) "Arrangement" includes any contract, agreement, plan or under standing whether enforceable in law or not, and all steps and transactions by which the arrangement is sought to be carried into effect;

(ii) "Tax advantage" includes,-

(a) Any reduction in the liability of any dealer to pay tax,

(b) Any increase in the entitlement of any dealer to claim input tax credit or refund,

(c) Any reduction in the sale price or purchase price receivable or payable by any dealer.

(3) Before passing any order under this section, the Commissioner shall afford a reasonable opportunity of being heard to any such person or dealer whose tax advantage is sought to be counter acted.



Notwithstanding anything contained in this Act, the State Government, by notification to be published in the Official Gazette, may, subject to such rules as may be prescribed, declare any dues created under this Act or the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, as unrecoverable.



(1) The State Government may, subject to the condition of previous publication, by notification, make rules to carry out the purposes of this Act.

(2) In particular, and without prejudice to the generality of the fore going power, such rules may provide for all or any of the following matters, namely:-

(a) The manner in which the advance tax may be collected under sub-section (7) of section 3;

(b) Constitution of the Tribunal under sub-section (1) of section 9;

(c) The terms and conditions of service of the Chairperson or any other Government servant appointed as a member of the Tribunal under sub-section (7) of section 9;

(d) The areas and functions of inspectors under sub-section (3) of section 10;

(e) The form and manner in which the true and complete declaration referred to in clause (a) of sub-section (2) of section 13 shall be filed;

(f) The conditions and restrictions subject to which the registered dealers may be permitted to pay an amount under sub-section (1) of section 15;

(g) The conditions and restrictions subject to which an input tax credit shall be claimed under sub-section (1) section 16;

(h) The manner and the period within which the input tax credit in respect of capital goods shall be allowed under clauses (a), (b), (c), (d) and (e) of sub-section (1) of section 16;

(i) The manner in which the input tax credit on the sale or supply of goods shall be claimed by the registered dealer selling the goods or using them in the execution of sub-contract under sub-section (2) of section 16;

(j) The other goods on which input tax credit shall not be claimed or allowed under clause (a) of sub-section (3) of section 16;

(k) The particulars of sale in the original copy of the tax invoice and the form and manner of the duplicate copy of the original tax invoice under sub-section (5) of section 16;

(l) The manner in which input tax credit on goods and the manner and extent in which the input tax on account of capital assets shall be allowed under sub-section (1) of section 17;

(m) The restrictions and conditions subject to which and the time and manner in which the organisations specified in the Schedule V to this Act may apply for refund of tax paid on goods purchased under sub-section (2) of section 17;

(n) The manner of application for and the grant of certificate of registration under sub-section (2) of section 19;

(o) The manner in which the certificate of registration shall be surrendered and the manner in which the certificate of registration shall be cancelled under sub-section (2) of section 20;

(p) The security and the manner in which such security shall be furnished under section 21;

(q) The manner in which the declaration shall be furnished and the particulars of the person under sub-section (1) of section 22;

(r) The form and manner in which the returns or statements or notice, as the case may be, under sub-sections (1),(2),(3),(4) and (7) of section 24 shall be furnished;

(s) The manner in which the opportunity of being heard is to be provided under sub-section (8) of section 24;

(t) The manner of depositing tax and the form and manner of enclosing the proof of payment of such tax under sub-section (9) of section 24;

(u) The time and manner of scrutiny of return under sub-section (1) of section 25;

(v) The form of notice to the concerned dealer under sub-section (2) of section 25;

(w) The form and manner of serving a notice and the time within which the dealer is required to pay the tax and interest under clause (b) of sub-section (3) of section 25;

(x) The manner of conducting an audit of the business of a dealer under sub-section (3) of section 26;

(y) Making of provisional or final assessment of turnover of sale or purchase of goods under sub-section (1) of section 30;

(z) The form and manner of notice and the manner of assessment or re-assessment under sub-section (1) of section 31;

(za) The manner in which the opportunity of being heard is to be provided under sub-section (1) of section 32;

(zb) The manner in which the amount of tax may be provisionally quantified under sub-section (2) of section 32;

(zc) The manner in which the re-assessment may be made under section 33;

(zd) The other evidence to prove and the form and manner of declaration required to be furnished under sub-section (2) of section 35;

(ze) Such other manner of payment of tax and the manner of payment of tax, interest due or the penalty by installments under sub-section (2) section 39;

(zf) The manner of payment of penalty under sub-section (5) of section 39;

(zg) The conditions and restrictions subject to which the deduction of tax may be made under sub-section (1) of section 40;

(zh) The manner of payment of amount into the Government Treasury under sub-section (3) of section 40;

(zi) The conditions subject to which no deduction of tax shall be made under sub-section (1) of section 41;

(zj) The manner in which tax referred to in sub-section (1) of section 41 shall be deducted under sub-section (4) of section 41;

(zk) The form and manner of certificate by the person making deduction under sub-section (5) of section 41;

(zl) The form and manner of granting tax clearance certificate under section 42;

(zm) The manner in which the opportunity of being heard is to be provided under sub-section (3) of section 43;

(zn) The form of notice by the prescribed authority under sub- section (2) of section 44;

(zo) The manner of publication of notice and the details therefor under sub-section (4) of section 44;

(zp) The form of application in which the person may claim the refund under sub-section (5) of section 44;

(zq) The manner of keeping a true and complete accounts under sub-section (1) of section 52;

(zr) The dealers or persons and the manner of drawing up the manufacturing, trading and profit and loss account and a balance- sheet and other accounts under sub-section (2) of section 52;

(zs) The form of challan to be issued by every dealer or a person under sub-section (3) of section 52;

(zt) The accounts and the manner in which the trading and profit and loss account shall be drawn up under sub-section (4) of section 52;

(zu) The value of goods exceeding which the retail invoice is required to be issued by the dealer under sub-section (4) of section 53;

(zv) The period for which invoices under sub-section (7) of section 53 may be required to be preserved;

(zw) The conditions and restrictions subject to which a copy of the original tax invoice may be provided by the selling dealer under sub-section (8) of section 53;

(zx) The particulars of the credit note and the debit note under sub-section (9) of section 53;

(zy) The other period for which the tax invoices and retail invoices are required to be preserved under sub-section (10) of section 53;

(zz) The form of audit report and the particulars thereof under sub- section (2) of section 54;

(zza) The manner of authorisation to inspect all places of business under sub-section (2) of section 56;

(zzb) The manner of seizure of accounts, registers or documents under sub-section (3) of section 56;

(zzc) The manner of seizure of goods under clause (a) of sub- section (4) of section 56;

(zzd) The manner in which the opportunity of being heard is to be provided under clause (b) of sub-section (4) of section 56;

(zze) The manner of auction of goods and the manner in which the sale proceeds shall be refunded under clause (e) of sub-section (4) of section 56;

(zzf) The manner of release of security under clause (f) of sub- section (4) of section 56;

(zzg) The manner and form of notice by the prescribed authority under sub-section (2) of section 57;

(zzh) The form of notice by the prescribed authority under sub- sections (2) and (3) of section 58;

(zzi) The time and manner of furnishing information under sub- section (1) of section 59;

(zzj) The accounts, registers and documents required to be maintained under sub-section (2) of section 59;

(zzk) The manner of erecting check posts and barriers under sub- section (1) of section 60;

(zzl) The form and manner of furnishing declaration and the conditions subject to which such declaration shall be furnished under sub-section (2) of section 60;

(zzm) The manner of intercepting, detaining and searching any goods carrier under sub-section (3) of section 60;

(zzn) The form of declaration required by a person transporting goods under sub-section (1) of section 61;

(zzo) The manner of obtaining transit permission under sub-section (1) of section 62;

(zzp) The manner of refund to a person who paid in excess of the amount due under sub-section (1) of section 68;

(zzq) The manner of claiming or receiving the refund under sub- section (2) of section 68;

(zzr) The form of application for grant of provisional refund under sub-section (1) of section 69;

(zzs) The security to be furnished by the dealer under sub-section (2) of section 69;

(zzt) The form and manner of filing an appeal under section 72;

(zzu) The conditions subject to which the offences punishable under this Act may be investigated under sub-section (1) of section 83;

(zzv) The manner of authorisation and the conditions subject to which an accountant, company secretary or sales tax practitioner may appear before taxing authorities under section 87;

(zzw) Declaration by the State Government relating to any dues as unrecoverable under section 92;

(zzx) The manner of imposition of penalty for breach of any rules made under this section;

(zzy) The manner and time in which, the particulars of, and the authority to whom, goods held in stock is to be declared under section 95;

(zzz) The manner of claiming input tax credit under sub-sections (1) and (2) of section 96;

(zzza) The manner and extent of deferment of tax liability under sub-section (3) of section 96.

(zzzb) Any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, or may be, made by rules.

(3) Every rule made under this section shall be laid, as soon as may be after it is made, before each House of the State Legislature while it is in session for a total period of fourteen days, which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

(4) Any rule made under this section may provide that the contravention thereof shall be punishable with fine which may extend to five thousand rupees and where the contravention is continuing one, with a further fine which may extend to one hundred rupees per day for every day during which such contravention continues.



(1) The Bihar Finance Act, 1981 (Bihar Act 5 of 1981) (hereinafter referred to as "the repealed Act") is hereby repealed from the date of commencement of this Act.

(2) The repeal shall not affect, -

(a) Any legal proceeding or remedy whether initiated or availed of before or after this repeal, in respect of any such right, title, obligation or liability;

(b) Affect any right, privilege, obligation, or liability acquired, accrued or incurred under the repealed Act except the right or privilege accrued under the repealed Act or the rules framed or notifications issued thereunder, to industries, granted under any industrial policy or industrial policy resolution of the State Government; or

(c) The levy, assessment or recovery of any tax or the imposition or recovery of any penalty, in respect of such period, under the provision of the repealed Act; and all proceedings under the repealed Act in respect of matters aforesaid shall be initiated and disposed of or continued and disposed of, as the case may be, as if this Act has not been passed; and for this purpose all taxing authorities or Inspectors appointed under section 10, and the Tribunal constituted under section 9 of, shall exercise all powers and perform all duties conferred by or under the repealed Act upon the corresponding authorities appointed under section 9 or section 8 thereof:

Provided that any appeal or any revision arising out of any order under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) shall be filed before, or heard or disposed of by, the appropriate authorities mentioned in sections 72, 73 and 74 in the manner as provided therein.

(3) All rules, orders and appointments made, notifications published, certificates granted, powers conferred and other things done under the said Act and in force on the commencement of this Act, shall, so far as they are not inconsistent with or until they are not modified, superseded or cancelled under this Act, be deemed to have been respectively made, published, granted, conferred or done under this Act.

(4) Save as otherwise provided in sub-sections (2) and (3), the mention of particular matters in those sub-sections shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897) with regard to the effect of repeal.



Every dealer who was registered under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, or who makes an application for registration as a dealer on the 1st day of April, 2005 shall declare such details regarding the stock of goods held by him on the 31st March, 2005 in such manner and with such particulars and within such time and to such authority, as may be prescribed.



(1) Where any goods, other than those specified under sub-section (2) of section 13 of this Act, held in stock by a registered dealer on the date of commencement of this Act, are goods which have already suffered tax on the first point of their sale within the meaning of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, are sold by him or are consumed in manufacture of other goods on or after the date of commencement of this Act, he shall claim and be allowed, in such manner as may be prescribed, an input tax credit under sections 16 and 17 of this Act.

(2) Where any goods, other than those specified under sub-section (2) of section 13 of this Act, held in stock by a registered dealer on the date of commencement of this Act, are goods which have already suffered tax on the first point of their sale within the meaning of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, are used or consumed by him for the manufacture of goods for sale within the State of Bihar or in the course of inter-State trade and commerce under section 3 of the Central Sales Tax Act, 1956 (74 of 1956) or in the course of export within the meaning of section 5 of the Central Sales Tax Act, 1956 on or after the date of commencement of this Act, he shall claim and be allowed, in such manner as may be prescribed, an input tax credit under sections 16 and 17 of this Act.

(3) Where-

(a) Any dealer has been granted the facility of deferment of tax payable under section 23A of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, and who has, on the commencement of this Act, not availed of the full entitlement, he shall be allowed to continue to defer the tax payable under this Act, in the manner and to the extent prescribed;

(b) Any dealer has been granted the facility of exemption from payment of tax under clause (b) of sub-section (3) of section 7 of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, and who has, on the commencement of this Act, not availed of the full entitlement, he shall be allowed to opt for deferment of his tax liability under this Act, in the manner and to the extent prescribed.

(4) Where -

(a) The tax has been collected under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) as it stood before its repeal by section 94, but the same has not been deposited before the date of commencement of this Act, the tax so collected by any person under the said Act shall be deposited in accordance with the provisions of the aforesaid Act and the rules made thereunder, as if this Act has not come into force and the said Act had not been repealed;

(b) A return or statement is required to be filed under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) as it stood before its repeal by section 94, but the same had not been filed before the commencement of this Act, such return or statement, as the case may be, shall be filed in accordance with the provisions of the aforesaid Act and by the person liable to file such return or statement;

(c) A return has been filed, under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) as it stood before its repeal by section 94, by any dealer for any year and no assessment in respect of that year has been made before the commencement of this Act, the proceedings for the assessment of that dealer for that year shall be made or be continued as if this Act had not come into force and the said Act had not been repealed and such assessment shall be made by the prescribed authority under this Act;

(d) A person has been aggrieved by any decision made or order passed under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) as it stood before its repeal by section 94, and he has not filed any appeal or an application for review or revision, such person may file an appeal or make an application for revision or review, as the case may be, in accordance with the provision of the said Act and the rules made thereunder to the prescribed authority for disposing of such appeal or application;

(e) Any liability of any dealer to pay tax, under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, had been affected, and such person was entitled to make a reference before the High Court under section 48 of the said Act, before the date of commencement of this Act, such person may, draw up, within two months of the date of commencement of this Act, a reference (if not already made such reference) and refer it to the High Court in accordance with the provisions of said section 48, as if the aforesaid Act had not been repealed.

(5) No interest or penalty shall be leviable or imposable or no prosecution shall be initiated for any offence committed under this Act during the period beginning on the 18th April, 2005 and ending on the day preceding the day on which this Act comes into force.



Any reference in any provision of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, to an officer, authority or tribunal shall, for the purpose of carrying into effect the provisions contained in section 83, be construed as a reference to the corresponding officer, authority or tribunal appointed or constituted by or under this Act; and if any question arises as to who such corresponding officer, authority or tribunal is, the decision of the Commissioner thereon shall be final.



(1) If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for removing the difficulty:

Provided
that no order shall be made under this section after the expiry of a period of two years from the commencement of this Act.

(2) Every order made under this section shall be laid, as soon as may be after it is made, before each House of State Legislature.



Every notification issued under this Act shall be laid, as soon as may be, after it is published in the Official Gazette, before each House of State Legislature while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the notification or both Houses agree that the notification should be annulled, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification.



Anything done or any action taken under the Bihar Value Added Tax Ordinance, 2005 (Bihar Ord. 1 of 2005) (including any order passed, notification issued and rules made) shall be deemed to be valid and be deemed to have been done or taken under the corresponding provisions of this Act.


SCHEDULE I
(See section 7)

Serial Goods
Number

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, phavras, 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 (iia), (vii), (viii), (ix) and (x) of section 14 of the Central Sales Tax Act, 1956 (74 of 1956).


SCHEDULE II
(See section 14)

Serial Goods
Number

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.


SCHEDULE III
(See section 14)

PART I

Serial Goods
Number

1 Acids.

2 Agarbatti.

3 All kinds of bricks including refractory bricks and asphaltic roofing.

4 All types of yarn except cotton hank yarn.

5 Aluminium conductor steel reinforced.

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, polyster 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.

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 bi-carbonate, sodium hydrosulphite, sulphate of alumina, sodium nitrate, sodium acetate, sodium sulphate, acid slurry, tri-sodium phosphate, sodium tripoly phosphate, sodium silicate, sodium metasilicate, carboxy methyl cellulose, sodium sulphide, acetic acid, sodium bi-sulphite, oxalic acid, sodium this sulphate, sodium sulphite, sodium alginate, benzene, citric acid, diethylene glycol, sodium nitrite, hydrogen peroxide, acetaldehyde, pentaerythritol, 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 Chillies.

22 Clay.

23 Cumin seed.

24 Declared goods under section 14 of the Central Sales Tax Act, 1956 (74 of 1956) except goods mentioned in clauses (iia), (vii), (viii), (ix) and (x) of that section.

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) Naphthols;

(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 and oil cake.

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) Glzal,

(xiv) Embroidery machines,

(xv) Embroidery needles.

30 Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder, clinker.

31 Flour-atta, maida, suji, bran and besan.

32 Galvanized iron Pipes.

33 Gingili oil.

34 Gur and Jaggery.

35 Hand pumps and spare parts.

36 Hose pipes.

37 Hosiery goods.

38 Ice.

39 Industrial cables.

40 Industrial inputs as specified in Part III of this Schedule used exclusively as industrial inputs.

41 Information Technology products, as given in Part II of this Schedule, including computers, telephone and parts thereof, teleprinter and wireless equipment.

42 Khandsari.

43 Kirana goods such as:

i. Spices e.g. garlic, haldi, gol mirch, tejpatta, dhania, jira, laung, ilaichi, sahjira, mangraila, dalchini, jaffer, hing, methi, jabitri, saunf, all kinds of adrakh, jatamanshi, tamarind, sonth, ajwain, kawabchini and pepper;

ii. Medical herbs, and

iii. Miscellaneous articles like rori, gulal, mica dust, camphor, peppermint, dhup, broom sticks, lohban, arrowroot, sohaga, nausadar, alum, posta and mitha soda.

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 benezene.

48 Maize products.

49 Medicine and Drugs of all varieties excluding any cosmetics, perfumery, toiletry and hair oil, whether or not such cosmetics, perfumery, toiletry and hair oil is manufactured under any Drug Licence and whether or not such cosmetics, perfumery, toiletry and hair oil contains any medicinal properties.

50 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, paperboard, mill board, straw board, blotting paper, cardboard, 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 wax;

(ii) Slack wax.

58 Pens of all kinds including refills.

59 Plastic footwear.

60 Plastic granules.

61 Power operated agricultural implements.

62 Printing ink excluding toner and cartridges.

63 Processed and branded salt.

64 Pulp of bamboo.

65 PVC pipes.

66 Ready-made 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.

70 Sewing thread.

71 Ship (including ship building).

72 Silk fabrics.

73 Solvent oils other than organic solvent oil.

74 Sponge iron.

75 Stainless steel.

76 Starch.

77 Tamarind.

78 Tractors, harvesters, their implements and spare parts.

79 Transmission wires and towers.

80 Turmeric.

81 Vanaspati.

82 Vegetable oil.

83 Water when sold in sealed container.

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 photovoltaic 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 fires, agricultural and municipal water conversion devices producing energy, equipment for utilising geothermal 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.

PART II

1 Word processing machines and electronic typewriters.

2 Electronic calculators.

3 Computer systems and peripherals, electronic diaries.

4 Parts and accessories of goods specified at serial numbers 1, 2, 3 above.

5 DC Micrometers/stepper motors of an output not exceeding 37.5 watts.

6 Parts of goods specified at serial number 5 above.

7 Uninterrupted Power Supplies and their parts.

8 Permanent magnets and articles intended to become permanent magnets (Ferrites).

9 Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current line systems or for digital line systems; Videophones.

10 Microphones, Multimedia speakers, headphones, earphones and combined microphone/speaker sets and their parts.

11 Telephone answering machines.

12 Parts of telephone answering machines.

13 Prepared unrecorded media for sound recording or similar recording of other phenomena.

14 Information Technology software on any media.

15 Transmission apparatus other than apparatus for radio broad casting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras.

16 Radio communication receivers, Radio pagers.

17 (i) Aerials, antennas and their parts.

(ii) Parts of goods specified at serial number 14 and 15 above.

18 LCD Panels, LED Panels and parts thereof.

19 Electrical capacitors, fixed, variable or adjustable (Preset) and parts thereof.

20 Electrical resistors (including rheostats and potentio meters), other than heating resistors.

21 Printed circuits.

22 Switches, connectors and Relays for up to 5 Amps at voltage not exceeding 250 volts, electronic fuses.

23 Data/Graphic display tubes, other than TV picture tubes and parts thereof.

24 Diodes, transistors and similar semi-conductor devices; Photosensitive semi-conductor devices, including Photovoltaic cells whether or not assembled in modules or made up into panels; Light emitting diodes; Mounted piezoelectric crystals.

25 Electronic Integrated Circuits and Micro-assemblies.

26 Signal generators and parts thereof.

27 Optical fibre cables.

28 Optical fibre and optical fibre bundles and cables.

29 Liquid Crystal Devices, Flat Panel Display Devices and parts thereof.

30 Cathode ray oscilloscopes, Spectrum Analyzers, Cross-talk meters, Gain measuring instruments, Distortion factor meters, Psophometers, Network and Logic Analyzer and Signal Analyzer.

PART III

1 Animal (including fish) fats and oils, crude, refined or purified.

2 Glycerol, crude, glycerol waters and glycerol lyes.

3 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermacell, whether or not refined or coloured; degras; residues resulting from the treatment of tall substances or animal or vegetable waxes.

4 Animal or vegetable fats boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified inedible mixtures or preparations of fats and oils.

5 Liquid glucose (non-medicinal).

6 Denatured ethyl alcohol of any strength.

7 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 or more, calculate on dry weight.

8 Copper ores and concentrates.

9 Nickel ores and concentrates.

10 Cobalt ores and concentrates.

11 Aluminium ores and concentrates.

12 Lead ores and concentrates.

13 Zinc ores and concentrates.

14 Tin ores and concentrates.

15 Chromium ores and concentrates.

16 Tungsten ores and concentrates.

17 Uranium or thorium ores and concentrates.

18 Molybdenum ores and concentrates.

19 Titanium ores and concentrates.

20 Niobium, tantalum, vanadium or zirconium ores and concentrates.

21 Precious metal ores and concentrates.

22 Other ores and concentrates.

23 Granulate slag (slag sand) for the manufacture of iron or steel.

24 Benzole.

25 Toluole.

26 Xylole.

27 Naphthalene.

28 Phenols.

29 Creosote oils.

30 Fluorine, chlorine, bromine and iodine.

31 Sulphur, sublimed or precipitated; colloidal sulphur.

32 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).

33 Hydrogen, rare gases and other non-metals.

34 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or inter alloyed; mercury.

35 Hydrogen chloride (hydrochloric acid); chlorosulphuric acids.

36 Sulphuric acid and anhydrides thereof; oleum.

37 Nitric acid; sulphonitric acids.

38 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids.

39 Oxides of boron: boric acids.

40 Halides and halide oxides of non-metals.

41 Sulphides of non-metals; commercial phosphorus trisulphide.

42 Ammonia, anhydrous or in aqueous solution.

43 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.

44 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium.

45 Aluminium hydroxide.

46 Chromium oxides and hydroxides.

47 Manganese oxides.

48 Iron oxides and hydroxides.

49 Cobalt oxides and hydroxides; commercial cobalt oxides.

50 Tatanium oxide.

51 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.

52 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.

53 Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides; iodides and iodide oxides.

54 Chlorates and perchlorates; bromates and perbromates; lodates and periodates.

55 Sulphides; polysulphides.

56 Dithionites and sulphoxylates.

57 Sulphides; thiosulphates.

58 Copper sulphate.

59 Nitrites; nitrates.

60 Phosphinates (hypophosphites), phosphonates (phosphates), phosphates and polyphosphates.

61 Carbonates; peroxocarbonates (percarbonates); commercial ammonium.

62 Cyanides, cyanide oxides and complex cyanides.

63 Fulminates, cyanates and thiocyanates.

64 Borates; peroxoborates (perborates).

65 Sodium dichromate.

66 Potassium dichromate.

67 Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.

68 Isotopes compounds, inorganic or organic of such isotopes, whether or not chemically defined.

69 Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals.

70 Phosphides, whether or not chemically defined excluding ferrophosphours.

71 Calcium carbide.

72 Cyclic hydrocarbons.

73 Halogenated derivatives of hydrocarbons.

74 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or nor halogenated.

75 Cyclic alcohols and their halogenated, sulphonated nitrated or nitrosated derivatives.

76 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.

77 Ethers, ether-alcohols, ether-phenols, ether-alcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated, derivatives.

78 Epoxidees, epoxyalcohols, epoxyphenols and epoxyethers, with a three membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives.

79 Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitorsated derivatives.

80 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.

81 Halogenated, sulphonated, nitrated or nitrosated derivatives.

82 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacides; their halogenated, sulphonated, nitrated or nitrosated derivatives.

83 Unsaturated acyclic monocarboxylic acid, cyclic monocarboxylic acid, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

84 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivatives.

85 Carboxylic acids with additional oxygenfunction and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

86 Phosphoric esters and their salts including lactophosphates; their halogenated sulphonated, nitrated nitrosated derivatives.

87 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated; sulphonated, nitrated or nitrosated derivatives.

88 Amine-function compounds.

89 Oxygen-function amino-compounds.

90 Quaternary ammonium salts and hydroxides, leetcithins and other phosphoaminolipids.

91 Carboxyamind-function compounds: amide-function compounds of carbonic acid.

92 Carboxyamide function compounds (including saccharin andnits salts) and iminefunction compounds.

93 Nitrile-function compounds.

94 Diazo, Axo-orazoxy compounds.

95 Organic derivatives of hydrazine or of hydroxylamine.

96 Organo-sulphou compounds.

97 Ethylene Diamine Tetra Acetic Acid. Nitrillo Triaccetric acid and their derivatives.

98 Hetrocyclic compounds with oxygen heteroatom(s) only.

99 Hetrocyclic compounds with nitrogen heteroatom(s) only.

100 Nucleic acids and their salts; other heterocyclic compounds.

101 Sulphonamides.

102 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other deritaves.

103 Vegetable alkaloids, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.

104 Ethylene Diamine Tetra Acetic Acid, nitrillo triaccetric acid and their derivatives.

105 Tanning extracts of vegetable origin; tannis and their salts, ethers, esters and other derivatives.

106 Synthetic organic tanning substances; inorganic tanning
substances; tanning preparations whether or not containing natural tanning substances; enbzymatic preparations for pretanning.

107 Colouring matter of vegetable or animal origin(including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter of vegetable or animal origin.

108 Synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemical defines.

109 Colour lakes; preparations based on colour lakes.

110 Glass frit and other glass, in the form of powder, granules or flakes.

111 Prepared driers.

112 Printing ink whether or not concentrated or solid.

113 Casein, caseinates and other casein derivatives, casein glues.

114 Enzymes; prepared enzymes not elsewhere specified or included.

115 Artificial graphite: colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plated or other semi-manufactures.

116 Activated carbon: activated natural mineral products: animal black, including spent animal black.

117 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including ligning sulphonates.

118 Resin and resin acids, and derivatives thereof: resin spirit and resin oils; run gums.

119 Wood tar; wood tar oils; wood creosote; woods naptha; vegetable pitch; brewers pitch and similar preparations based on rosin, resin acids or on vegetables pitch.

120 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressing) and mordant of kind used in textile, paper, leather or liked industries, not elsewhere specified or included.

121 Prepared rubber accelerator; compound plasticisers for rubber or plastics, not elsewhere specified or included anti-oxidising preparations and other compound stabilisers for rubber or plastics.

122 Reducers and blanket wash/roller wash used in the printing industry.

123 Reaction intiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.

124 Mixed alkylbenzenes and mixed alkyaphthalaenes.

125 Chemical elements doped for use in electronics, in the form of dises, wafers or similar forms: chemical compounds doped for use in electronic.

126 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.

127 Retarders used in the printing industry.

128 Polymers of propylene or of other olefins, in primary forms.

129 Acrylic polymers in primary forms.

130 Polyacetals, other polyethers and expoxide resins in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters in primary forms.

131 Polyamides in primary forms.

132 Amino-resins, polyphenylene oxide, phenolic resins and plyurethanes in primary forms.

133 Silicones in primary forms.

134 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphides.

135 Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms.

136 Natural polymers (for example alginic acid) and modified natural polyers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included,in primary forms.

137 Ion-exchangers based on polymers.

138 Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls.

139 Flexible plain films.

140 Articles for the packing of goods of plastics; namely; boxes, cases crates, containers, carboys, bottles, jerry cans and their stoppers, lids caps of plastics but not including insulated ware.

141 Natural rubber, balata,gutta percha, Guayule,chicle and similar natural gums, in primary forms or in plates, sheets or strips.

142 Synthetic rubber and factice derived from oils in primary forms or in plates,sheets or strip;mixtures of any produce of this heading in primary forms or in plates, sheets or strip.

143 Reclaimed rubber in primary form or in plates, sheets or strip.

144 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip other than the forms and articles of unvulcanised rubber.

145 Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials.

146 Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers, of paper, paperboard, whether in assembled or unassembled condition.

147 Paper printed labels and paperboard printed labels.

148 Paper self adhesive tape and printed wrappers used for packing.

149 Sacks and bags of a kind used for the packing of goods, of jute or of other textile based fibres.

150 Carboys, bottles, jars phials of glass, of a kind used for the packing of goods; stoppers, lids and other closures of glass.

151 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals and other packing accessories of base metal.

SCHEDULE IV
(See section 14)

Serial Goods
Number

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

Last updated on September, 2016

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