| Sales Tax Rates in Bihar (1977, 1979, 1980 to 1986, 1988, 1989, 1991, 1992, 1995, 1997, 1998 & 2000) | ||
| Description of Goods | Rate of Tax | Date of Effect |
| Adrema machines and spare parts thereof. | ||
| All non-alcoholic beverages including fruit juice, squashes, Syrups, cordials and distilled juice but excluding tea and coffee when sold in the form of beverages, Dahi and lassi. | ||
| Aerated water e.g. Coca Cola, Pepsi, Thumsup, Fants and all other similar beverages including Soda water. | ||
| Aeronautical Goods. | ||
| All fire arms including guns, rifles, revolvers, pistols and ammunitions for the same. | ||
| All kinds of batteries excluding motor car batteries and dry cell batteries. | ||
| All kinds of cotton, indigenous/imported, in its unmanufactured state, whether ginned/unginned, baled, pressed but excluding cotton waste. | ||
| All kinds of socks. | ||
| All other sauces. | ||
| All types of bearings. | ||
| All types of combs. | ||
| All types of Gaddas, Cushions, Mattresses, Pillows, Beddings and other Article including Toshaks made of Cotton. | ||
| All types of glue and adhesive. | ||
| All types of jam and jelly. | ||
| All types of pickles. | ||
| All types of switchboard. | ||
| Almirah and safes of iron and steel. | ||
| ACSR conductors excluding insulated aluminium wire. | ||
| Goods and utensils made of Steel and Stainless steel | ||
| Atta, maida, suji and bran. | ||
| Aviation spirit including ATF | ||
| Baby food, eg. Glaxo, Amulspray, Lactogen, etc. and Milk powder. | ||
| Barbed wire. | ||
| Basket and buckets. | ||
| Battery cases. | ||
| Betel leaves. | ||
| Binocular, telescope and opera glasses. | ||
| Biogas plant. | ||
| Biscuits including handmade biscuits | ||
| Bolt and nuts. | ||
| Boxes made of iron and steel sheets and tin sheets. | ||
| Brass rod. | ||
| Brass wire. | ||
| Brass. | ||
| Bread (Loaf). | ||
| Butter. | ||
| Buttons of all varieties. | ||
| Cake and pastries. | ||
| Candle. | ||
| Cane jaggery. | ||
| Carpets, Galichas and Kalins of all varieties excluding cotton made durries and jute matting. | ||
| Caustic soda. | ||
| Cement. | ||
| Cereals (as defined u/s 14 of the CST Act) (excluding atta, maida, suji, bran and paddy) including all forms of rice. | ||
| Charcoal except when sold for household use. | ||
| Charcoal except when sold for household use. | ||
| Deleted wef 27.7.00 [previously "Chassis of heavy motor vehicles (Bus and trucks)." now at Entry 92] | ||
| Cheese | ||
| Chillies. | ||
| Chimneys of lanterns. | ||
| Cigarette cases and lighters and cigar and cheroot pipes, tobacco pipes, cigarette pipes. | ||
| Cinematographic equipments including cameras, projectors and sound recording reproducing equipments, lenses, films, spare parts and accessories required for use therewith. | ||
| Clocks, time pieces and watches and parts thereof. | ||
| Coal including coke in all its forms but excluding charcoal. | ||
| Components of motor vehicles (other than tractors and their tillers) and spare parts and accessories thereof, batteries, tools and other articles used for repair and maintenance thereof excluding lubricants and diesel oil. | ||
| Condensed milk. | ||
| Conduit pipe. | ||
| Cooked food including Indian sweets excluding confectionery and bakery goods such as toffees, lozenges, jam, jelly, biscuits, cakes, pastries, tea and coffee sold in the form of beverages and ice cream. | ||
| Corn flake. | ||
| Corn flour. | ||
| Cotton bandage. | ||
| Deleted wef 27.7.00 [previously "Cotton Toshak" now at Entry 234] | ||
| Cotton yarn. | ||
| Crude oil as defined u/s 14 of CST Act. | ||
| Crystals. | ||
| Deleted wef 27.7.00 [previously "Cushion, mattresses, pillows and other article made of artificial or synthetic resins, plastic or rubber foam or mixture of either" now at Entry 234] | ||
| Cutleries | ||
| Diamond including industrial diamond. | ||
| Dictaphones and other similar apparatus for recording or reproducing sound and spare parts thereof. | ||
| Distilled water. | ||
| Door, windows and water tank etc. made of steel, plastic or fibre. | ||
| Dry fruits. | ||
| Earthen dolls. | ||
| Electric and battery operated toys including Electronic toys. | ||
| Electric motors. | ||
| Electric poles. | ||
| Electrical goods, instruments, apparatus and appliances including electric fans and lighting bulbs, electric earthware and porcelain and all other accessories excluding electric motor, dry cell batteries, torch, bulbs, exhaust fans, air circulators and spare parts and accessories and electric heaters of all varieties. | ||
| Electrodes. | ||
| Electroplated nickel, silver goods and articles of every description manufactured from foreign electroplated nickel and german silver. | ||
| Empty bottles. | ||
| Excavators and other implements of that category, that is hydraulic excavators, clamshell, dragline, rock breaker, mini excavators, crawler cranes, wheeled cranes, wheel loaders, front end loaders, shovels, breakhoe and articulated cranes. | ||
| Exercise Books. | ||
| Exhaust fans, air circulators and spare parts and accessories, electric heaters of all varieties. | ||
| Fancy Leather Goods. | ||
| Felt paper. | ||
| Fertilizers including khari salt. | ||
| Fire bricks. | ||
| Fire extinguisher. | ||
| Fire wood. | ||
| Fire works. | ||
| Flowers and their plants. | ||
| Forest produce including bamboo. | ||
| Fresh fruits. | ||
| Deleted wef 27.7.00 [previously "Fuel efficient motor cars of engine capacity up to 1000 CC." now at Entry 92] | ||
| Fur and articles of personal or domestic use made of fur. | ||
| Furnace oil. | ||
| Furniture made of Aluminium. | ||
| Gas stoves and burner and parts thereof. | ||
| Germicides. | ||
| Glass jars. | ||
| Glass Utencils. | ||
| Glasses and lenses used in opticals. | ||
| Glassware used in laboratory. | ||
| Gold and silver and their coins. | ||
| Goods made of cane. | ||
| Goods made of german silver (excluding ornaments). | ||
| Gramophones and parts thereof, gramophone records and gramophone needles. | ||
| Groundnut oil. | ||
| Gunny bags. | ||
| Gur | ||
| Hair dye. | ||
| Hair oil including madicated hair oil | ||
| Handmade Biscuits | ||
| Hardware goods. | ||
| Hide and skins (raw or dressed). | ||
| High speed diesel oil | ||
| Hosiery goods (excluding socks). | ||
| Hosiery goods made exclusively of cotton. | ||
| Hume pipe. | ||
| Ice cream. | ||
| Ice. | ||
| Incandescent lamps, incandescent lanterns and spare parts their of and incandescent mantles. | ||
| Indigo. | ||
| Inferior Kerosene oil. | ||
| Insecticides and pesticides | ||
| Instrument box and maps. | ||
| Iron and Steel as defined u/s 14 of CST Act. | ||
| Ivory articles and articles inlaid with ivory. | ||
| Jewellery of gold and silver. | ||
| Jute as defined u/s 14 of CST Act. | ||
| Kendu leaves. | ||
| Kerosene oil. | ||
| Khandsari. | ||
| Kirana goods, Explanation: Kirana goods means Spices eg. garlic, haldi, gol mirch,tejpatta, dhania, jira, laung, Ilaichi, Sahjira, Mangraila, Dalchini, Jaffer, Hing, Methi, Jabitri, Saunf, all kinds of adrakh, Jatamanshi, Saffron (Kessar), Kasturi, Tamarind, Sonth, Ajwain, Kawabchini and pepper, Medical Herbs, Katha and supari and Miscellaneous articles like dry vegetables, scented water, Watery coconut (with or without husk), Rori, Gulal, Mica dust, Camphor, peppermint, Sandal wood, Agarbati, Dhup, Broom sticks, Lohban, Colour and dyestuffs, Ropes and springs, all kinds of starch , Arrowroot, Honey, wax, Sohaga, Nausadar, Alum, Gum, Sewai, Isabgol and Isabgol Bhussi, Posta and Mitha soda. | ||
| Kites. | ||
| Lac and shellac. | ||
| Lady hand bags and other kinds of vanity bags. | ||
| Lifts and elevators | ||
| Light diesel oil | ||
| Lime. | ||
| Linoleum. | ||
| Lock and key. | ||
| Locks and keys. | ||
| Lubricants. | ||
| Maggi and same kind of other food articles. | ||
| Marmalade. | ||
| Matchbox. | ||
| Medical X-ray films and bromide paper. | ||
| Medicines and drugs. | ||
| Deleted wef 21.5.97 [previously "Methylated spirit"; now at Entry No122] | ||
| Mica. | ||
| Mineral ores. | ||
| Deleted wef 21.5.97 [previously "Mollasses"; now at Entry No122] | ||
| Molasses, Potable spirit, Methylated Spirit, Rectified Spirit, Wine, Indian Made foreign liquor, Country Liqour, Spiced Country Liqour, whether imported or manufactured inside India, Opium and Narcotics | ||
| Mosaic or masonary tiles and marble chips. | ||
| Omitted wef 1.9.85 [previously "Motor car, Jeep, Motor cycle, scooter and moped." now at Entry No.92] | ||
| Omitted wef 1.9.85 [previously "Motor car." now at Entry No.92] | ||
| Motor cycles, scooters, three wheelers vehicles and mopeds. | ||
| Light, Medium and Heavy motor vehicles and chassiss of light, medium and haevy motor vehicles. | ||
| Moulded suitcase made of plastic and similar substance such as VIP, Artistocrat, Safari and other similar articles and vanity cases. | ||
| Deleted wef 3.1.98 [now at Entry no. 202] | ||
| Musical instruments. | ||
| Mustard oil, rape oil and mixture of mustard and rape oil | ||
| Mustard oil, rape oil and mixture of mustard and rape oil. | ||
| Nails used in making shoes. | ||
| Naptha. | ||
| Newsprint. | ||
| Non edible oils. | ||
| Noodles. | ||
| Nylon matting and other goods. | ||
| Oil cakes. | ||
| Oilseeds as defined u/s 14 0f CST Act. | ||
| Organic manure. | ||
| Orthopaedic shoes and goods. | ||
| Oxygen and all other Gases but excluding Cooking Gas. | ||
| Paddy. | ||
| Paints and varnishes of all varieties and painters’ materials. | ||
| Paper of all kinds including exercise books but excluding items specified in Entry No. 145 | ||
| 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. | ||
| Parts of cycle and rickshaw. | ||
| Perambulators including push chairs for babies and components, spare parts , accessories thereof. | ||
| Perfumery and cosmetics (excluding toilet soaps and dentrifice). | ||
| Petrol. | ||
| Petroleum products (Excluding kerosene oil). | ||
| Photo film and its paper (except Medical and X-ray films and bromide paper). | ||
| Photographic and other cameras and enlarger, lenses films and plates papers ( excluding medical X-ray films and bromide paper) and cloth and other parts. | ||
| Plastics, celluloid, bakelite goods (excluding the goods mentioned in Entry No. 134) and plastic sheets and fabrics and goods made of such fabrics and sheets. | ||
| Playing cards of all kinds. | ||
| Potato and onion. | ||
| Power tillers. | ||
| Precious stones. | ||
| Preserved food or Tinned or Bottled or Packed food articles (excluding Cooked food) e.g. Horlicks, Bournvita, Maltova, Viva, Complan, Ovaltin etc. | ||
| Pressure cookers of all kinds. | ||
| Pulses (as defined u/s 14 of the CST Act) gram, tur, moong, masur, urad, moth, khesari. whether whole or separated with/without husk. | ||
| Pure ghee. | ||
| Rasna and all such type of goods used in the preparation of sharbat or drinks. | ||
| Ready made garments including ready made garments like T-shirts, Jersey and sweater etc knitted or made of terelene, acrilic or wool but excluding hosiery goods made exclusively of cotton. | ||
| Refrigerators, Air conditioners, Air-coolers and Air conditioning plants and spare parts, accessories and components thereof. | ||
| Remates. | ||
| Rice (on the condition that it is sold under the newly identified PDS scheme of the Central Government for families living below the poverty line) | ||
| Rubber and goods made of rubber. | ||
| Sand. | ||
| Sanitary goods and fittings. | ||
| Sanitary napkin. | ||
| Septic tanks. | ||
| Sewai. | ||
| Sewing thread and thread ball. | ||
| Shaving cream. | ||
| Shaving razors. | ||
| Shoe brush and polishes. | ||
| Silk cloth, sarees and dhoties made of silk and tassar but excluding such goods on which Additional Excise Duty is levied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 | ||
| Skimmed and milk powder. | ||
| Slurry and sludge. | ||
| Soaps and detergents. | ||
| Sound transmitting equipment including telephones, intercom devices, loud speakers and their spare parts and all kind of amplifiers. | ||
| Soya sauces. | ||
| Spare parts and accessories of all kinds of motor car, motor cycle and scooters | ||
| Spare parts and accessories of tractor. | ||
| Sports goods. | ||
| Staple yarn of all descriptions. | ||
| Stone boulders, stone chips, blast and lime. | ||
| Synthetic mica products such as sunmica etc, including decorative laminates and laminated sheets. | ||
| Tea and coffee sold otherwise than in the form of beverage. | ||
| Teleprinters | ||
| Television, VCR, VCP, CD player and VCD player, CD, VCD, video cassette and its accesories and attachments and spare parts thereof. | ||
| Thermometer. | ||
| Thread rubber. | ||
| Tiles of glass. | ||
| Timber. | ||
| Tomato sauce. | ||
| Tractor and its accessories. | ||
| Transmission tower | ||
| Typewriters and tabulating machines, calculating machines and duplicating machines and spare parts thereof. | ||
| Tyres and tubes of bus and trucks. | ||
| Tyres and tubes of cycle and cycle rickshaw. | ||
| Tyres and tubes of motor vehicles and their flap. | ||
| Unmanufactured tobacco | ||
| Upholstered furniture and iron and steel furnitures. | ||
| Utensils of iron. | ||
| Vacuum cleaner | ||
| Vacuum flasks of all kinds and descriptions including their refills | ||
| Vanspati or hydrogenated oil and other edible oil, coconut oil and groundnut oil but excluding mustard oil, rape oil and mixture of mustard and rape oil. | ||
| Vinegar. | ||
| Washing Machine | ||
| Water filter. | ||
| Weather proofing Compound | ||
| Weighing machines of all types and descriptions. | ||
| Weights and measures. | ||
| White metal. | ||
| Wireless reception instruments and equipments, radio, radiograms, transistor, tape recorders, electric valves, accumulators and its accessories and spares parts thereof, cassettes of tape recorder, Disks, with or without amplifier, tape deck, disk players inclusive of all kinds of sound recording and sound producing equipments. | ||
| Wooden furniture | ||
| Yarn (excluding cotton yarn, woolen yarn, staple yarn and tasar cocoons) | ||
| Zinc. | ||
