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

GOODS TAXABLE AT THE RATE OF 5%

Sl. No Name of the Commodity
1 Agricultural implements not operated manually or not driven by animals, parts, component and accessories thereof
2 All processed or preserved fruits and vegetables including sauce, puree, fruit jams, jelly, pickles, fruit squash, paste, fruit drink and fruit juices whether in sealed containers or otherwise
3 All equipments for communications including Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X.), Teleprinter, Wireless equipments and parts thereof
4 All intangible goods like copyright, patent, REP license, DEPB, Exim Scrip, Special Import license (SIL), Value based Advance License (VAL), Export Quota
4A All types of brooms including broom sticks, other than those specified elsewhere in schedules to this Act
5 Asphaltic roofing
6 All kinds of bricks including, fly ash bricks, refractory bricks, refractory monolithic and earthen tiles other than ceramic and glazed tiles
7 Sewing thread and yarn of all types other than cotton and silk yarn in hank
8 All kinds of utensils/ pressure cookers/ pans except utensils made of precious metals
9 Aluminium in all its forms including all aluminium products other than those specified elsewhere in schedules to this Act.
10 Aluminium conductors, All Aluminium Alloy Conductors (AAACs) and Aluminium conductors steel reinforced (ACSRs)
11 Arecanuts, betel nut and powder thereof
12 Aviation Turbine Fuel (ATF) and Aviation Gas ( AV Gas)

Explanation:- for the purpose of this entry, the goods "Aviation Turbine Fuel (ATF) and Aviation Gas (AV Gas)" shall be subject to levy of tax for a period of five years from the 1st December, 2013.

13 Bamboo including cut or split bamboo
14 Bearings of all kinds
15 Beedi/ Kendu leaves
16 Beltings, namely, transmission, conveyor or elevator belts or belting of vulcanised rubber whether combined with any textile materials or otherwise
17 Bleaching powder
18 Bicycles, tricycles, cycle rickshaws ,components, parts and accessories thereof including tyres, tubes and flaps
18A E-Bikes, E-Rickshaw and Battery Operated Vehicle (BOV)
19 Bitumen including Crumb Rubber Modified Bitumen (CRMB) and Polymer Modified Bitumen (PMB), Coal Tar and Road Tar
20 Bio-mass briquettes, Bio-fertilisers, micronutrients, plant growth promoters, plant growth regulators and plant hormones
20A Boiler and parts thereof
21 Bone meal
22 Bulk drugs
23 Buckets made of iron and steel, aluminium, plastic or other materials except precious materials
23A Bunker Fuel (Furnace Oil) and Lubricants when sold to vessel on International Run only
24 Capital goods as defined in sub-section (8) of section 2 of the Orissa Value Added Tax Act, 2004
25 Candles, wax, paraffin wax of all grade standards other than food grade standard including standard wax and match wax
25A Cashew kernel and Cashew-nut
26 Clay including fire clay, fine china clay and ball clay
27 Castings of all metals
28 Castor oil
29 Centrifugal, monobloc and submersible pumps and pump sets for handling water operated electrically or otherwise and parts and accessories thereof
30 Chemical fertilizers, pesticides, rodenticides, weedicides, insecticides, germicides, herbicides and fungicides
30A Chickon Products
31 Coal in all its forms, but excluding charcoal
31A. Coconut oil
32 Coke
33 Coffee beans and seeds, cocoa pod, green tea leaf and chicory
34 Combs
35 Computer stationery
36 Coir and Coir products excluding coir mattresses and hand made coir products
37 Cottage cheese
38 Cotton yarn, but not including cotton yarn waste
39 Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or un-ginned, baled, pressed or otherwise, but not including cotton waste
40 Omitted w.e.f 1st June, 2007
41 Cereals, that is to say, paddy (Oryza sativa L.), rice (Oryza sativa L.),wheat (Triticum vulgare, T.Compactum, T.sphaero coccum, T.durum, T.aestivum L., T.dicoccum), maize (Zea mays L.), kutki (Panicum miliare L.), barley (Hordeum vulgare L.)
42 Cotton waste and cotton yarn waste
43 Cups and glasses made of paper or plastics
44 Crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the

following processes:-

    (i) decantation;
    (ii) de-salting;
    (iii) dehydration;
    (iv) stabilisation in order to normalise the vapour pressure;
    (v) elimination of very light fractions with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure;
    (vi) the addition of only those hydrocarbons previously recovered by the physical methods during the course of the above mentioned processes; and
    (vii) any other minor process (including addition of pour point depressants or flow improvers) which does not change the essential character of the substance

45 Crucibles
46 Drugs and medicines, whether patent or proprietary including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the license issued under the Drugs and Cosmetics Act, 1940 (23 of 1940) Excluding all Pharmaceutical Oral Liquid Preparations other than Homoeopathic and Ayurvedic drugs containing absolute alcohol 20% v/v or more in the finished product
47 Edible oils
48 Electrodes including welding electrodes and welding rods
48A Excavator, back-hoe loader, bulldozer, all kinds of crane and wheel loader
49 Exercise book, graph book, laboratory note book and drawing book
50 Ferrous and non-ferrous metals and alloys and extrusions thereof
51 Feeding bottles and nipples
52 Fibres of all types and fibre waste
53 Flour of cereals and pulses whether single or in a mixed form including atta, maida, suji, besan, dalia and rawa
54 Fried and roasted grams
54A Glucose, Glucon-C and Glucon-D
54AA. Glass and Glass sheets
55 Gur, jaggery and edible variety of rub gur
56 Hand pumps and spare parts
57 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower excluding mahua flower
58 Hides and skins, whether in raw or dressed state
59 Hose pipes and fittings thereof
60 Hosiery goods
61 Honey
62 Paddy bran and rice bran
62A Plywood, laminates, particle board, hard board, block board, Medium Density Fibre (MDF) Board, veneer and insulated board
63 Ice
64 Imitation jewellery, beads of glass, plastic or any metal other than precious metals, hair pins, hair clips and hair bands
65 Incense sticks commonly known as, agarbatti, dhupkathi or dhupbati, havan samagri including camphar or karpoor, sambrani or lobhana
66 Insulator
67 Industrial cables (High voltage cables, XLPE Cables, PVC Cables, jelly filled cables, optical fibres)
68 Iron and steel , that is to say,-

    (i) pig Iron, Sponge Iron, and cast iron including ingot moulds bottom plates, iron scrap, cast iron scrap, runner scrap and iron skull scrap

    (ii) steel semis( ingots, slabs, blooms and billets of all qualities, shapes and sizes) ;

    (iii) skelp bars, tin bars, sheet bars, hoe-bars and sleeper bars;

    (iv) steel bars (rounds, rods, squares, flats, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths);

    (v) steel structurals (angles, joists channels, tees, sheet piling sections, Z sections or any other rolled sections);

    (vi) sheets, hoops, strips and skelp, both black and galvanized, hot and cold rolled, plain and corrugated in all qualities, in straight lengths and in coil form as rolled and in revetted condition;

    (vii) plates, both plain and chequered in all qualities;

    (viii) discs, rings, forging and steel castings;

    (ix) tool, alloy and special steels of any of the above categories;

    (x) steel melting scrap in all forms including steel skull, turnings and borings;

    (xi) steel tubes, both welded and seamless, of all diameters and lengths including tube fittings;

    (xii) tin-plates, both hot dipped and electrolytic and tinfree plates;

    (xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails - heavy and light crane rails;

    (xiv) wheels, tyres, axles and wheel sets;

    (xv) wire rods and wire rolled, drawn, galvanized, aluminized, tinned or coated such as by copper, and barbed wire;

    (xvi) defectives, rejects, cuttings or end pieces of any of the above categories.

    (xvii) fabricated iron and steel structural used for plants and machineries.

69 Computer and its spare parts and accessories and IT products, i.e.

    (a) Cellular phones costing up to Rupees five thousands, parts and accessories thereof, C.Ds and DVDs

    (b) Word Processing Machines, Electronic Typewriters and Electronic Calculators

    (c) Computer Systems and Peripherals, Electronic Diaries

    (d) Parts and Accessories for items listed above

    (e) DC Micro motors/ Stepper of an output not exceeding 37.5 Watts

    (f) Parts of items listed above

    (g) Uninterrupted Power Supplies (UPS) and their parts

    (h) Permanent magnets and articles intended to become permanent magnets (Ferrites)

    (i) Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries current line systems or for digital line systems, videophones

    (j)Microphones, Multimedia Speakers, Headphones, Earphones and Combines Microphone/ Speaker Sets and their parts excluding speakers used in TV/ Radio

    (k) Telephone answering machines

    (l) Parts of Telephone answering machines

    (m) Prepared unrecorded media for sound recording or similar recording of other phenomena

    (n) IT software on any media

    (o) Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus

    (p) Radio communication receivers, Radio pagers.

    (q) Aerials, antennas and their parts of items at (o) and (p) listed above LCD Panels, LED Panels and parts thereof

    (s) Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof

    (t) Electrical resistors (including rheostats and potentiometers), other than heating resistors

    (u) Printed circuits

    (v) Switches, Connectors and Relays for upto 5 Amps voltage not exceeding 250 Volts, Electronic fuses

    (w) Data/Graphic Display tubes, other than TV Picture tubes and parts thereof

    (x) Diodes, transistors and similar semi-conductor device, Photosensitive semiconductor devices, including photo voltaic cells whether or not assembled I modules or made up into panels; Light emitting diodes; Mounted piezo-electric crystals

    (y) Electronic Integrated Circuits and Micro-assemblies.

    (z) Signal generators and parts thereof

70 Jute, that is to say, the fibre extracted from plants belonging to the species (Corchorus Capsularis and Corchorus olitorius) and the fibre known as mesta or bimli extracted from plants of the species (Hibiscus Cannabinus and Hibiscus sabdarifa-Var altissima) and the fibre known as Sunn or sunnhemp extracted from plants of the species (Crotalaria juncea) whether baled or otherwise
71 Omitted w.e.f. 28th June, 2011
72 Kerosene lamp/ lantern, petromax and glass chimney
73 Kattha (Catechu)
73A Kites
73B Knitting Wool
74 Industrial inputs as may be notified by the State Government
74A Lac and Shellac
75 Linear alkyl benezene, L.A.B. Sulphuric acid, Alra Olefin Sulphonate
75A Omitted w.e.f. 28th June, 2011.
75B LPG Cylinder
76 Omitted w.e.f 1st June, 2007.
76A Mat locally known as Masina/Sapa
77 Medical equipment/ devices and medical implants
77A Mixed PVC stabilizer
77B Mixture, bhujia, numkin, farshan and rusk, that is, hardended bread
78 Napa Slabs and Shahabad stones (Rough flooring stones)
79 Newars
80 Ores and minerals
81 Oil cake
82 Oilseeds, that is to say,-
    (i) Groundnut or peanut (Arachis hypogaea)
    (ii) Sesamum or Til (Sesamum orientale)
    (iii) Cotton seed (Gossypium Spp.)
    (iv) Soyabean (Glycine seja)
    (v) Rapeseed and Mustard :
      1. Toria (Brassica campestris var toria)
      2. Rai (Brassica juncea)
      3. Jamba-taramira (Eruca Satiya)
      4. Sarson, yellow or brown (Brassica campestris var sarson)
      5. Banarasi Rai or true Mustard (Brassica nigra)
    (vi) Linseed (Linum usitatissimum)
    (vii) Castor (Richinus communis)
    (viii) Coconut (i.e copra excluding tender green coconuts) (cocos nucifera)
    (ix) Sunflower (Helianthus annus)
    (x) Niger seed (guizotia obyssinica)
    (xi) Neem, vepa (Azadirachta indica)
    (xii) Mahua, Illupai, Ippe (Madhuca indica, M.Latifolia, Bassia Latifolia and Madhuca longifolia syn. M. Longifolia)
    (xiii) Karanja, Pongam, Honga (Pongamia pinnata syn, P. Glabra)
    (xiv) Kusum (schleichera oleosa, Syn. S.Trijuga)
    (xv) Punna, Undi (Calophyllum inophyllum)
    (xvi) Kokum (Carcinia indica)
    (xvii) Sal (Shorea robusta)
    (xviii) Tung (Aleurites fordi and A Montana)
    (xix) Red palm (Elaeis guinensis)
    (xx) Safflower (Carthanus tinctorius), but excluding seeds of oil seeds as specified in Schedule A
83 Packing materials of all kinds including gunny bags, Hessian cloth, jute twines, but excluding storage tanks made up of any materials
84 Pulses and dals of all kinds
85 Paper of all kinds including paper board , straw board , card board, waste paper , paper for computer printing , photographic paper and newsprint
86 Pipes of all varieties and fittings thereof
87 Footwear of all types including plastic footwear, howai chappal and straps thereof having maximum retail price up to rupees four hundred provided that MRP is indelibly marked or embossed on the footwear itself.
88 Plastic granules, plastic powder and master batches
89 Porridge, Vermicelli and noodles
90 Printed materials including diary, calendar, paper envelopes, race cards, catalogues, greeting cards, invitation cards, houmor post cards, picture post cards, cards for special occasions, publications which publicise mainly goods, services and articles for commercial purpose and tender paper/ book
91 Printing ink excluding toner and cartridges
92 Processed meat, poultry and fish
93 Pulp of bamboo, wood, paper, waste paper and bagasse
94 Rail wagons , engines , coaches and parts thereof
94A Rakhi
95 Readymade garments
95A Religuious Pictures not for use as calender
96 Renewable energy devices and spare parts
97 Sand, soil, spalls, morrum, boulders, grit, chips, metal, bajuri and earth.
98 Safety matches
98A. Sanitary napkins and diapers
99 Scraps of all kinds
100 Sewing machines, parts and accessories thereof
101 Ship and other water vessels
102 Silk fabrics excluding handloom silks
103 Skimmed milk powder, khoya/ khoa, condensed milk, flavoured milk and UHT milk
104 Solvent oils other than organic solvent oil
105 Spices of all varieties and forms including cumin seed, aniseed, hing (asafoetida), turmeric and dry chillies
106 Sports goods excluding apparels and footwear
107 Starch and sago
107A Soya nuggets commonly known as soya badi
108 Sugar
109 Sugar not manufactured in India and Khandasari
109A Sugar candy/Misri
110 Spectacles, parts and components thereof, contact lens and lens cleaner
111 Sweetmeats
112 Tamarind, Tamarind seed, kernel and powder
112A Tea
112B Tarapaulines of all varieties.
113 Textile fabric and made up sarees
114 Made up Textile articles such as articles of apparels of all sorts,clothing accessories including socks, stockings, gloves, shawls, scarves, mufflers, ties, bow-ties, blankets, travelling rugs, Bed linen, Bed sheets, Bed covers, divan covers, table linen, table cloth, toilet linen, table mat, table napkin, kitchen linen, kitchen napkin, handkerchiefs, curtains, pillow covers, cushion covers, towel, terry towel excluding tents, tarpaulins, durries, galicha and carpets
115 Nuts , Bolts , Screws and Fasteners
116 Omitted w.e.f 1st June, 2007
117 Tools
118 Toys excluding electronic toys
119 Tractors, Threshers, harvesters and attachments and parts thereof excluding tyres , tubes and flaps
120 Transformers
121 Transmission towers
121A Tyre retreading materials including tread rubber
122 Umbrella including garden umbrella, parts and components thereof
123 Omitted w.e.f 1st June, 2007
123A Used car
124 Vanaspati (Hydrogeneted Vegetable Oil) and ghee
125 Vegetable oil including gingili oil, bran oil
126 Wet dates
126A Windmill for water pumping and for generation of electricity
127 Wooden crates
128 Omitted w.e.f 1st June, 2007
129 Writing instruments, writing ink, eraser, geometry box, dissection box , refills, scales, nibs,crayons and pencil sharpeners.
130 Weighing machines and Weighing scales and Weights of all kinds
131 Zipper and Zip fasteners and parts thereof

Explanation: - The goods 'Sugar' & 'Textile Fabric and made up sarees' appearing against Sl. Nos. 108 and 113 shall be subject to levy of tax under this Act from such date as would be notified by the Government.