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The Orissa Value Added Tax Act, 2004 Schedule History
SCHEDULE A : LIST OF GOODS EXEMPTED FROM VALUE ADDED TAX

SCHEDULE A

(See section 17)

LIST OF GOODS EXEMPTED FROM VALUE ADDED TAX

Sl.
No 		Description of goods Conditions of
exemptions
1. Agricultural implements manually operated or animal driven  
2. Aids and implements used by handicapped persons  
3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw  
4. Betel leaves  
5. Books, periodicals and journals.  
6. Charkha, Ambar Charkha, handlooms and handloom fabrics and Gandhi Topi.  
7. Charcoal  
8. Coarse grains other than paddy, rice and wheat  
9. Condoms and contraceptives  
10. Cotton and silk yarn in hank  
11. Curd, Lussi, Butter milk and separated milk  
12. Earthen pot  
13. Electrical energy  
14. Firewood  
15. Fishnet and fishnet fabrics  
16. Fresh milk and pasteurized milk  
17. Fresh plants, saplings and fresh flowers  
18. Fresh vegetables including potato, onion, lemon and fresh fruits  
19. Garlic and ginger  
20. Glass bangles  
21. Human blood and blood plasma  
22. Indigenous handmade musical instruments  
23. Kumkum, bindi, alta and sindur  
24.

Meat, fish, dry fish, prawn, and other aquatic products, eggs and livestock and animal hair

Meat, fish, dry fish, prawn, and other aquatic products, when not cured or frozen shall be exempted

25. National flag  
26. Organic manure  
27. Non-judicial stamp paper sold by Government Treasuries, postal items like envelope, post card etc. sold by Government; rupee note, sold to the Reserve Bank of India and cheques, loose or in book form  
28. Raw wool  
29. Semen including frozen semen  
30. Silk worm laying, cocoon and raw silk  
31. Slate, slate pencils, educational maps, globes and charts  
32. Tender green coconut  
33. Toddy, Neera and Arak  
34. Unbranded bread  
35. Unprocessed and unbranded salt  
36.

Water other than

(i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and

ii) water sold in sealed container

  
 
 
37.

Articles manufactured from Palm juice, Palm leaves and Coconut leaves such as Baskets, Brushes and Mats  
38.

Bhoga meant for being offered to the Deity and "Prasad" of any kind including 'Mahaprasad of any kind' sold within the compound of Sri
Jagannath Temple at Pun and the Lingaraj Temple and Ananta Basudeva Temple at Bhubaneswar.

When sold inside the compound of any temple or religious institution governed under the Orissa Hindu Religious Endowments Act, 1951

39.

Flattened or beaten rice, commonly known as Chuda/Hudumba, Puffed rice, commonly known as Mudhi, parched rice, commonly known as Khai,

 
40.

Handicraft goods including hand made coir products.  
41. Sabai Grass and rope made thereof  
42. Siali leaves, Sal leaves and leaf plates and cups pressed or stitched