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

Section 19. Chemical fertilizers, pesticides, weedicides and insecticides excluding mosquito repellants. 20. Che

In force · As amended up to 2026-08

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 thiosulphate, 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. CHAPTER V REGISTRATION 19. Registration. —(1) No person liable to pay tax under section 3 or section 4, as the case may be, of this Act shall sell or purchase goods unless he has obtained and is in possession of a valid certificate of registration: Provided that any dealer not liable to pay tax under this Act may also apply for grant of a certificate of registration. (2) Every person, referred to in sub-section (1), shall apply for the grant of certificate of registration to the prescribed authority in the prescribed manner and the prescribed authority, shall, after verifying that the application has been duly filled in, grant certificate of registration in the manner as may be prescribed: Provided that dealers registered under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, shall be deemed to be dealers registered under this Act and such dealers shall be granted, a certificate of registration within such time and in the manner as may be prescribed and such dealers may sell or purchase goods till such time as the certificate of registration is granted to them: Provided further that a dealer, who exclusively sells or purchases, goods mentioned in Schedule I, shall not be liable for registration. (3) Every dealer registered under sub-section (1) of section 7 of the Central Sales Tax Act, 1956 (74 of 1956), shall apply for and obtain a certificate of registration, notwithstanding whether such dealer is not liable to pay tax under this Act. (4) Where the prescribed authority, at any time after the grant of the certificate of registration, is satisfied upon an inquiry, that the particulars mentioned in the application are incorrect or the applicant has suppressed or misrepresented certain material facts, he shall, after giving the applicant an opportunity of being heard, and after recording reasons therefor, cancel the certificate of registration granted to him. 19. Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof. 19. BULGARIA. - H.E. the Ambassador of the Peoples Republic of Bulgaria in India. - The Embassy of the Peoples Republic of Bulgaria in India. - The Diplomatic Officers (including their spouses) of the Embassy of the Peoples Republic of Bulgaria in India.

Source: India Code