In exercise of the powers conferred by sub-section (2) of section 58 of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of 2005), the State Government do hereby notify that the following International bodies, in addition to the foreign diplomatic mission or consulate in India or the United Nations, shall be entitled to refund of tax paid for goods purchased in the State of Orissa in the manner and subject to the conditions and restrictions prescribed under sub-rule (4) of rule 65 of the Orissa Value Added Tax Rules, 2005, namely; -

1. Co-operative for American Relief Everywhere (C.A.R.E)

2. Indian Red Cross Society.

3. International Crops Research Institute of Semi-Arid Tropics (ICRISAT).

4. Agencies of the United Nations working in India.