Rate of tax
Section 14 of the Bihar Value Added Tax Act, 2005 deals with rate of tax. Tax shall be payable on the sale price of -- (a) the goods specified in the Schedule II, at the rate of one per cent.; The Act came into force on 23 Jun 2005.
(1) Tax shall be payable on the sale price of --
(a) the goods specified in the Schedule II, at the rate of one per cent.;
(b) the goods specified in the Schedule III, at the rate of four per cent.
(c) the goods specified in the Schedule IV, at the rate not exceeding fifty per cent. but not less than twenty per cent., as the State Government may, subject to such conditions and restrictions, by notification, specify;
(d) any other goods, not specified in the Schedules I, II, III and IV, at the rate of twelve and a-half per cent.
(2) The State Government may, by notification, alter any Schedule to this Act.
Section 14, The Bihar Value Added Tax Act, 2005 (Act 27 of 2005).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 8
- Bihar Taxation Law (Amendment) Act s. 2
- Bihar Taxation Law (Amendment and Validation) Act s. 2 Amendment of section 14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)
- s. 2 Definitions
- s. 4 Levy of purchase tax
- s. 15 Compounding of tax liability in certain cases
- s. 16 Input tax credit
- s. 18 Rate of tax on packing materials and containers
- s. 43 Restriction on collection of tax by dealers
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… Provided further that where an importer of Scheduled goods liable to pay tax under the Act, incurs tax liability, at the rate specified under Section 14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), by virtue of sale of imported Scheduled goods or sale of goods manufactured by consuming such imported Scheduled goods, his tax liability under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall stand reduced to the extent of tax paid under the Act: …
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… Provided further that where an importer of Scheduled goods liable to pay tax under the Act, incurs tax liability, at the rate specified under Section 14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), by virtue of sale of imported Scheduled goods or sale of goods manufactured by consuming such imported Scheduled goods, his tax liability under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall stand reduced to the extent of tax paid under the Act: …
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… Provided further that where an importer of Scheduled goods liable to pay tax under the Act, incurs tax liability, at the rate specified under Section 14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), by virtue of sale of imported Scheduled goods or sale of goods manufactured by consuming such imported Scheduled goods, his tax liability under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall stand reduced to the extent of tax paid under the Act: …
Questions about Section 14
What does Section 14 of the Bihar Value Added Tax Act deal with?
Section 14 of the Bihar Value Added Tax Act is headed "Rate of tax". Tax shall be payable on the sale price of -- (a) the goods specified in the Schedule II, at the rate of one per cent.;
How do I find court cases under Section 14 of the Bihar Value Added Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Bihar Value Added Tax Act 14, section 14 Bihar Value Added Tax Act, section 14 of the Bihar Value Added Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 14 of the Bihar Value Added Tax Act, and has it changed?
8 other provisions in this corpus refer back to it.
When did Section 14 of the Bihar Value Added Tax Act come into force?
Section 14 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 14, came into force on 23 Jun 2005, having been enacted on 23 Jun 2005. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions2082 words
- 93. Power to make rules1896 words
- 56. Production of books of account, inspection, search and seizure1330 words
- 24. Returns, payment of tax, interest and penalty1244 words
- 16. Input tax credit1054 words
- 9. Tribunal1053 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.