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 and add the entries to Schedule B to the said Act, namely:-

AMENDMENTS

In Schedule B, in PART II,

(i) in the entry appearing in column (2) against Serial No. 18A, after the word "E-Bikes" the following words and comma shall be added, namely:-

",E-Rickshaw and Battery Operated Vehicle (BOV)"; and

(ii) after Serial No. 75A, the following Serial and entries against it shall be inserted under appropriate column, namely:-

"75B. LPG Cylinder"

By Order of the Governor

S. Rout

Under Secretary to Government