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The Orissa Value Added Tax Act, 2004 Schedule History
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SCHEDULE C
(See section 14)
LIST OF GOODS SUBJECT TO TAX AT A SINGLE PONT ON TURNOVER OF
SALES OR PURCHASES

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 femented liquors. 20%
2. Country liquor 20%
3. Motor spirit including Light Diesel Oil and Aviation Turbine Fuel except when sold to a Turbo - Prop Aircraft; 20%
3A. Petrol and High Speed Diesel 18%
4. Narcotics 20%