In exercise of the powers conferred by sub-section(l) of section 102A of the Odisha Value Added Tax Act, 2004 (Odisha Act 4 of 2005), the State Government, do hereby alter the entries to Schedule 'B' and Schedule 'C in the following manner, and direct that the same shall come into force on the 1st day of January, 2016, namely:-

1. In Schedule B, in Part III, for the figure and symbol "13.5%" appearing after the words "GOODS TAXABLE AT THE RATE OF" the figure and symbol "14.5%" shall be substituted.

2. In Schedule C, for the figure and symbol "25%" appearing in column (3) against serial No.1, the figure and symbol "35%" shall be substituted.

By Order of the Governor

Under Secretary to Government