DEMO
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The Orissa Value Added Tax Act, 2004 Schedule History
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Body
SCHEDULE C
Sl. No.
Description of Goods
Rate of tax as applicable
(1)
(2)
(3)
1
Foreign liquor, whether made in India or not, including brandy, whisky, vodka gin, rum, liquor, cordials, bitters and wines, or a mixture containing any of these, as also beer, ale, porter, cider, perry, and other similar potable fermented liquors.
35%
2
Country liquor
20%
3
Natural Gas other than those covered under serial no. 3A and 3B.
15%
3A.
Natural Gas, when sold to an industrial unit only for use in the process of manufacturing
5%
3B.
Piped Natural Gas, when sold for domestic use
5%"
4
Motor Spirit (Commonly known as Petrol), High Speed Diesel.
26%
5
Aviation Turbine Fuel
5%
6
Petroleum Crude
5%
7
Extra Neutral Alcohol (ENA) or Rectified Spirit, when sold for production of alcoholic liquor for human consumption.
5%