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The Orissa Value Added Tax Act, 2004 Schedule
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Body

PART IIA (Omitted w.e.f. 01-07-2017)

GOODS TAXABLE AT OTHER RATES

Sl. No. Name of commodities Rate of tax applicable
1 Unmanufactured Tobacco, beedis and tobacco used in manufacture of beedis 10%

2 Tobacco and its products other than unmanufactured tobacco, beedis and tobacco used in manufacture of beedis 25%
3 All pharmaceutical oral liquid preparations other than Homoeopathic and Ayurvedic drugs containing absolute alcohol 20% v/v or more in the finished product. 50%
4 Pre-owned commercial vehicles sold through Registered dealers.

Explanation- The selling dealer shall not be entitled to any claim for input tax credit on the tax paid on the materials purchased for use in renovation or repair of the pre-owned commercial vehicles before resale.

2%
5. Aero Engines including component parts and spare parts 2%