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The Orissa Value Added Tax Act, 2004 Schedule
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SCHEDULE C

Sl. No. Description of Goods Rate of tax as applicable
(1) (2) (3)
1 Foreign liquor, whether made in India or not, including brandy, whisky, vodka gin, rum, liquor, cordials, bitters and wines, or a mixture containing any of these, as also beer, ale, porter, cider, perry, and other similar potable fermented liquors. 35%
2 Country liquor 20%
3 Natural Gas other than those covered under serial no. 3A and 3B. 15%
3A. Natural Gas, when sold to an industrial unit only for use in the process of manufacturing 5%
3B. Piped Natural Gas, when sold for domestic use 5%"
4 Motor Spirit (Commonly known as Petrol), High Speed Diesel. 26%
5 Aviation Turbine Fuel 5%
6 Petroleum Crude 5%
7 Extra Neutral Alcohol (ENA) or Rectified Spirit, when sold for production of alcoholic liquor for human consumption. 5%