The Orissa Value Added Tax Act, 2004 Schedule
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SCHEDULE A (Omitted w.e.f. 01-07-2017)

(See section 17)

LIST OF GOODS EXEMPTED FROM VALUE ADDED TAX

Sl. No	Description of goods	Conditions of exemptions
1.	All non power operated agricultural implements operated manually or by animals and component parts, spare parts and accessories thereof.
2.	Aids and implements used by handicapped persons
3.	Aquatic feed, poultry feed and cattle feed including supplements, concentrates, additives, de-oiled cake, grass, hay, straw and husk of pulses, wheat and groundnut including chokad.
3A.	Application forms
4.	Betel leaves
5.	Books, periodicals and journals including time table for passenger transport services and almanacs, but not including Exercise books, drawing books, accounts books, graph books, laboratory books, diaries, calendars, letter pads and publications which mainly publicise goods, services and articles for commercial purpose, and tender paper/ book.
5A	Brass and Bell metal wares manufactured in the State .
5B	Cart driven by animal
6.	Charkha, Ambar Charkha, handlooms and parts, components and accessories thereof, handloom fabrics including Khadi fabrics, Gandhi Topi, all kinds of khadi garments, khadi goods and khadi made ups.
7.	Charcoal
8.	Coarse grains, that is to say, jower, ragi, bajra, kodon, suan and gurji.
9.	Condoms and contraceptives
10.	Cotton and silk yarn in hank
11.	Curd, Lussi, Butter milk and separated milk
12.	Earthen pot and wares but not including glazed earthen wares, ceramic pots and wares.
13.	Electrical energy
14.	Firewood except casuarina and eucalyptus timber.
15.	Fishnet, Fishnet twines, fishnet fabrics and country boats.
16.	Fresh milk and pasteurized milk, but not including UHT milk, condensed milk and flavoured milk.
17.	Fresh plants, saplings, fresh leaves other than beedi/kendu leaves and green tea leaves and fresh flowers, but not including Kewada, Kia, Ketaki and Mohua flowers.
18.	Fresh vegetables including potato, onion, lemon and fresh fruits but not including wet dates.
19.	Garlic and ginger
20.	All kinds of Bangles except those made of precious metals.
20A	Goods taken under Customs bond for re-export after manufacturing or otherwise
21.	Human blood and blood plasma
22.	Indigenous handmade musical instruments
22A	Items covered by PDS (Public Distribution System)
23.	Kumkum, bindi, alta and sindur
24.	Meat, fish, dry fish, prawn, fish seeds, fries and fingerlings, prawn/shrimp seeds and other aquatic products, eggs and livestock.	Meat, fish, dry fish, prawn, and other aquatic products, when not cured or frozen shall be exempted
25.	National flag
26.	Organic manure
27.	Non-judicial stamp paper sold by Government Treasuries and authorised vendors, postal items like envelope, post card including greeting cards and stamps sold by Government; rupee note sold to the Reserve Bank of India and cheques, loose or in book form.
27A	Pappad and handmade nuggets commonly known as badi
28.	Raw wool and animal hair.
29.	Semen including frozen semen
30.	Silk worm laying, cocoon and raw silk
31.	Slate, slate pencils, chalk pencils, educational maps, globes and charts.
32.	Tender green coconut
33.	Toddy, Neera, Arak, handia and salap.
34.	Bread (branded or otherwise)
35.	Common Salt (branded or otherwise)
35A.	Omitted w.e.f. 08-12-2011
36.	Water other than (i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and *ii)* water sold in sealed container


37.	Articles manufactured from Coconut leaves such as Baskets, Brushes, Brooms and Mats and articles manufactured from Palm leaves and Palm juice, but not including Palm candy.
38.	Bhoga meant for being offered to the Deity and "Prasad" of any kind including 'Mahaprasad of any kind' sold within the compound of Sri Jagannath Temple at Pun and the Lingaraj Temple and Ananta Basudeva Temple at Bhubaneswar.	When sold inside the compound of any temple or religious institution governed under the Orissa Hindu Religious Endowments Act, 1951
39.	Flattened or beaten rice commonly known as Chuda/Hudumba, Puffed rice commonly known as Mudhi, Parched rice commonly known as Khai, and Puffed rice and Parched rice coated with sugar or gur commonly known as Ukhuda and Muan.
39A	Fly Ash
40.	Handicraft goods including hand made coir products manufactured in Orissa, but not including artistic foot wear, cosmetic jewellery, embroidery works, zari works, gemstone, silver filigree and woollen carpet.
41.	Sabai Grass and rope made thereof
41A	Indiamix/ orimix for free distribution among the beneficiaries in Orissa.
42.	Siali leaves, Sal leaves and leaf plates and cups pressed or stitched
43	Seeds of oil seeds certified by the Certification Agency and Truthfully labelled seeds of oil seeds having prescribed standard and carrying prescribed label under the Seeds Act, 1966 and all seeds excluding oil seeds
44	Handmade soap
45	Gamucha and Lungi
46	Sale of Goods to Military Personnel/ Ex-Service Personnel in CSD Canteens
47	Liquefied petroleum gas for domestic use.