The Orissa Value Added Tax Act, 2004 Schedule
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SCHEDULE B (Omitted w.e.f. 01-07-2017)
(See section 14)
LIST OF GOODS SUBJECT TO VALUE ADDED TAX ON TURNOVER OF SALES
OR PURCHASES

PART I
GOODS TAXABLE AT THE RATE OF 1%

Sl. No	Description of goods
1.	Bullion, that is to say gold, silver, platinum and other noble metal in mass and un-coined, pure and alloy.
2.	Jewellery and articles made of Gold, silver, platinum and other noble metals whether studded with precious or semiprecious stones or synthetic gem stones or other materials or not.
3.	Precious stones including synthetic gems, semi-precious stones and pearls of all types.