In exercise of the powers conferred by section 17A of the Odisha Value Added Tax Act, 2004 (Odisha Act 4 of 2005), the State Government having been satisfied that it is necessary so to do in the public interest, do hereby exempt from tax the sale/purchase of "Free Days" the NRHM brand of sanitary napkins.

By order of the Governor

S.Rout

Under Secretary to Government