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 make the following amendments to Schedule B and C to the said Act and direct that the said amendments shall come into force on the 18th June, 2014 ,namely:-

AMENDMENTS

1. In Schedule B, in Part II, for the entry appearing in Column (2) against serial No.19, the following entry shall be substituted, namely:-

"Bitumen including Crumb Rubber Modified Bitumen (CRMB) and Polymer Modified Bitumen (PMB), Coal Tar and Road Tar".

2. In Schedule C,-

(i) for the figure "20%", appearing in Column (3) against serial No.1, the figure " 25% " shall be substituted, and

(ii) for the figure "18%", appearing in Column (3) against serial No.3A, the figure "20%" shall be substituted.

By order of the Governor

Under Secretary to Government