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VAT Rates

This document contains two schedules from the Orissa Value Added Tax Act. Schedule A lists goods that are exempted from VAT, including agricultural products, books, handlooms, fresh fruits and vegetables. Schedule B lists goods subject to VAT at rates of 1%, 4%, or 12.5% depending on the good. It includes items like bullion, fertilizers, vehicles, textiles, tobacco, and refined oils. Schedule C lists goods subject to a single point tax rate of 20%, such as liquor, molasses, fuels, narcotics, and rectified spirit.

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59 views5 pages

VAT Rates

This document contains two schedules from the Orissa Value Added Tax Act. Schedule A lists goods that are exempted from VAT, including agricultural products, books, handlooms, fresh fruits and vegetables. Schedule B lists goods subject to VAT at rates of 1%, 4%, or 12.5% depending on the good. It includes items like bullion, fertilizers, vehicles, textiles, tobacco, and refined oils. Schedule C lists goods subject to a single point tax rate of 20%, such as liquor, molasses, fuels, narcotics, and rectified spirit.

Uploaded by

Dipan Sahoo
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOC, PDF, TXT or read online on Scribd
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SCHEDULE A

(See section 17)


LIST OF GOODS EXEMPTED FROM VALUE ADDED TAX

1. Agricultural implements manually operated or animal driven


2. Aids and implements used by handicapped persons
3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw
4. Betel leaves
5. Books, periodicals and journals.
6. Charkha, Ambar Charkha, handlooms and handloom fabrics and Gandhi Topi.
7. Charcoal
8. Coarse grains other than paddy, rice and wheat
9. Condoms and contraceptives
10. Cotton and silk yarn in hank
11. Curd, Lussi, Butter milk and separated milk
12. Earthen pot
13. Electrical energy
14. Firewood
15. Fishnet and fishnet fabrics
16. Fresh milk and pasteurized milk
17. Fresh plants, saplings and fresh flowers
18. Fresh vegetables including potato, onion, lemon and fresh fruits
19. Garlic and ginger
20. Glass bangles
21. Human blood and blood plasma
22. Indigenous handmade musical instruments
23. Kumkum, bindi, alta and sindur
24. Meat, fish, dry fish, prawn, and other aquatic products, eggs and livestock and animal hair Meat, fish, dry
fish, prawn, and other aquatic products, when not cured or frozen shall be exempted
25. National flag
26. Organic manure
27. Non-judicial stamp paper sold by Government Treasuries, postal items like envelope, post card etc. sold by
Government; rupee note, sold to the Reserve Bank of India and cheques, loose or in book form
28. Raw wool
29. Semen including frozen semen
30. Silk worm laying, cocoon and raw silk
31. Slate, slate pencils, educational maps, globes and charts
32. Tender green coconut
33. Toddy, Neera and Arak
34. Unbranded bread
35. Unprocessed and unbranded salt
36. Water other than-(i) aerated, mineral, distilled, medicinal, ionic, battery, de-
mineralised water, and (ii) water sold in sealed container
37. Articles manufactured from Palm juice, Palm leaves and Coconut leaves such as Baskets, Brushes and Mats
38. Bhoga meant for being offered to the Deity and “Prasad” of any kind including ‘Mahaprasad of any kind’ sold
within the compound of Sri Jagannath Temple at Puri and the Lingaraj Temple and Ananta Basudeva Temple at
Bhubaneswar. When sold inside the compound of any temple or religious institution governed under the Orissa
Hindu Religious Endowments Act, 1951
39. Flattened or beaten rice, commonly known as Chuda/Hudumba, Puffed rice, commonly known as Mudhi,
parched rice, commonly known as Khai,
40. Handicraft goods including hand made coir products.
41. Sabai Grass and rope made thereof
42. Siali leaves, Sal leaves and leaf plates and cups pressed or stitched

SCHEDULE B : Orissa VAT ACT


Filed under:
 Orissa Vat

SCHEDULE B
(See section 14)
LIST OF GOODS SUBJECT TO VALUE ADDED TAX ON TURNOVER OF SALES OR PURCHASES
PARTI GOODS TAXABLE AT THE RATE OF 1%

1. Bullion
2. Gold Articles
3. Precious stones including synthetic gems and pearls of all types
4. Silver articles

PART II GOODS TAXABLE AT THE RATE OF 4%

1. Agricultural implements not operated manually or not driven by animal

2.All equipments for communications such as, Private Branch Exchange (P.B.X) and Electronic Private Automatic
Branch Exchange (E.P.A.B.X.) etc.

3.All intangible goods like copyright, patent, rep license etc.

4. All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles

5. All types of yarn other than cotton and silk yarn in hank and sewing thread

6.Aluminium utensils and enamelled utensils

7. Arecanut powder and betel nut

8. Bamboo

9. Bearings

10. Beedi leaves

11. Beltings

12. Bicycles, tricycles, cycle rickshaws & parts

13. Bitumen

14. Bone meal

15. Branded bread

16. Bulk drugs

17. Capital goods

18. Castings

19. Centrifugal, monobloc and submersible pumps and parts thereof

20. Chemical fertilizers, pesticides, weedicides and insecticides

21. Coffee beans and seeds, cocoa pod, green tea leaf and chicory

22. Coir and Coir products excluding coir mattresses and hand made coir products
23. Cotton and cotton waste

24. Crucibles

25. Declared goods as specified in section 14 of the Central Sales Tax Act, 1956

26. Drugs and medicines

27. Edible oils, oil cake and de-oiled cake

28. Electrodes

29. Exercise book, graph book and laboratory note book

30. Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of
those

31. Fibres of all types and fibre waste

32. Flour, atta, maida, suji, besan, etc.

33. Fried grams

34. Gur, jaggery and edible variety of rub gur

35. Hand pumps and spare parts

36. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower

37. Hose pipes

38. Hosiery goods

39. Husk and bran of cereals

40. Ice

41. Incense sticks commonly known as, agarbatti, dhupkathi or dhupbati

42. Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres)

43. IT products including computers, telephone and parts thereof, teleprinter and wireless equipment and parts
thereof, cellular phone, SIM card

44. Kerosene oil sold through PDS

45. Industrial inputs and packing materials as may be notified by the State Government

46. Napa Slabs (Rough flooring stones)

47. Newars

48. Ores and minerals


49. Paddy, rice, wheat and pulses

50. Paper and newsprint

51. Pipes of all varieties including GI pipes, CI pipes, ductile pipes and PVC pipes

52. Plastic footwear

53. Printed material including diary, calendar etc.

54. Printing ink excluding toner and cartridges

55. Processed and branded salt

56. Pulp of bamboo, wood and paper

57. Rail coaches engines and wagons

58. Readymade garments

59. Renewable energy devices and spare parts

60. Safety matches

61. Seeds

62. Sewing machines

63. Ship and other water vessels

64. Silk fabrics (subject to abolition of rental agreement)

65. Skimmed milk powder

66. Solvent oils other than organic solvent oil

67. Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies

68. Sports goods excluding apparels and footwear

69. Starch

70. Sugar and Khandasari

71. Tamarind

72. Textile fabric

73. Tobacco

74. Tractors, Threshers, harvesters and attachments and parts thereof

75. Transmission towers


76. Umbrella except garden umbrella

77. Vanaspati (Hydrogeneted Vegetable Oil)

78. Vegetable oil including gingili oil, bran oil

79. Writing instruments

Explanation :- The goods “Sugar", “Textile Fabric” and “Tobacco” appearing against Sl.Nos. 70, 72 and 73 shall
not be subject to levy of tax under this Act until such goods are subject to levy of duties of excise under the
Additional Duties of Excise (Goods of Special Importance) Act, 1957.

PART III

GOODS TAXABLE AT THE RATE OF 12.5% (All other goods except those specified in Schedule C)

SCHEDULE C : Orissa VAT ACT


Filed under:
 Orissa Vat

SCHEDULE C
(See section 14)
LIST OF GOODS SUBJECT TO TAX AT A SINGLE POINT ON TURNOVER OF
SALES OR PURCHASES
Sl. No Description of goods Rate of tax as applicable
123
1. Liquor including Country Liquor 20%
2. Molasses 20%
3. Motor spirit including petrol, High Speed Diesel and Aviation Turbine Fuel and Light Diesel Oil. 20%
4. Narcotics 20%
5. Rectified Spirit 20%

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