The Orissa Value Added Tax Act, 2004 Notifciation

Body NOTIFICATION No. S.R.O. No. 575/2017 [No.34398-FIN-CT1-TAX- 0070/2017/FIN.]Dated 23rd November, 2017

In exercise of the power conferred by sub-section (1) of Section 102A of the Odisha Value Added Tax Act, 2004 (Odisha Act 4 of 2005), the State Government do hereby make the following alteration and addition in the entries to SCHEDULE C to the said Act, namely:-


(i) in serial number 3, for the words "Natural Gas" appearing in column (2), the words "Natural Gas other than those covered under serial no. 3A and 3B." shall be substituted; and

(ii) after serial no.3, the following serials and entries against them shall be inserted under appropriate column namely:-

(1) (2) (3)
"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%"

By Order of the Governor


Under-Secretary to Government