In exercise of the powers conferred by sub-section (1) 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 C in the following manner, and direct that the same shall come into force on the 5th day of January, 2016, namely:-

In Schedule C, for the figure "23%" appearing in column (3) against serial No. 3A, the figure "26%" shall be substituted

By order of the Governor

Deputy Secretary to Government