The Bihar Value Added Tax Act, 2005 · XV — MISCELLANEOUS

Section 151

In force · As amended up to 2026-08

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| SCHEDULE V ( See section 17) |Serial|List of organisations which can claim refund| |---|---| |Number|| |1.|AFGHANISTAN.| ||H.E. Ambassador of Republic of Afghanistan.| ||The Embassy of Republic of Afghanistan.| ||The Diplomatic Officers (including their spouses) of the Embassy of Afghanistan.| |2.|AFRO-ASIAN RURAL RECONSTRUCTION ORGANISATION.| |3.|ALGERIA.| ||The Embassy of Democratic and Popular Republic of Algeria.| |4.|ANGOLA.| ||The Embassy of Angola on the purchases made by the diplomats for Official and personal| ||use.| |5.|APOSTOLIC NUNCIATURE.| |6.|ARGENTINA.| ||The Embassy of Argentina Republic on the purchases made by its diplomats for official as| ||well as personal use.| |7.|ARMENIA.| ||The Embassy of Armenia on the purchases made by the mission for official use.| |8.|ASIAN AFRICAN LEGAL CONSULTIVE COMMITTEE,| ||for its official use.| |9.|ASIAN DEVELOPMENT BANK.| |10.|AUSTRALIA.| ||The High Commission and its Diplomatic Officers in respect of purchases made from| ||bounded stores only for their official and personal use.| |11.|AUSTRIA.| ||The Embassy of Austria in India (for sales intended for their official use).| ||The Diplomatic Officers of the Embassy of Austria in India (for sales intended for their| ||personal use).| |12.|BANGLADESH.| ||The High Commission for the Peoples Republic of Bangladesh in India.| ||The Diplomatic Officers (including their spouses) of the High Commission for the Peoples| ||Republic of Bangladesh in India.|

Source: India Code