EXTRAORDINARY

PUBLISHED BY AUTHORITY

No.938, CUTTACK, WEDNESDAY, JUNE 13, 2018 / JAISTHA 23, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 13th June, 2018

S.R.O. No. 211/2018— In exercise of the powers conferred by sub-section (8) of Section 67

of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to as

the said Act), the State Government, on the recommendations of the Goods and Services Tax

Council, do hereby notify the goods or the class of goods (hereinafter referred to as the said goods)

mentioned in the Schedule below, which shall, as soon as may be after its seizure under sub-section

(2) of Section 67 of the said Act, be disposed of by the proper officer, having regard to the

perishable or hazardous nature, depreciation in value with the passage of time, constraints of storage

space or any other relevant considerations of the said goods.

SCHEDULE

(1)

Salt and hygroscopic substances

(2)

Raw (wet and salted) hides and skins

(3)

Newspapers and periodicals

(4)

Menthol, Camphor, Saffron

(5)

Re-fills for ball-point pens

(6)

Lighter fuel, including lighters with gas, not having arrangement for refilling

(7)

Cells, batteries and rechargeable batteries

(8)

Petroleum Products

(9)

Dangerous drugs and psychotropic substances

(10)

Bulk drugs and chemicals falling under Section VI of the First Schedule to the

Customs Tariff Act, 1975 (51 of 1975).

(11)

Pharmaceutical products falling within Chapter 30 of the First Schedule to the

Customs Tariff Act, 1975 (51 of 1975).

(12)

Fireworks

(13)

Red Sander

2

(14)

Sandalwood

(15)

All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs

Tariff Act, 1975 (51 of 1975).

(16)

All unclaimed/abandoned goods which are liable to rapid depreciation in value on

account of fast change in technology or new models etc.

(17)

Any goods seized by the proper officer under section 67 of the said Act, which are to

be provisionally released under sub-section (6) of Section 67 of the said Act, but

provisional release has not been taken by the concerned person within a period of one

month from the date of execution of the bond for provisional release.

[No.19196– FIN-CT1-TAX- 0043/2017/FIN.]

By Order of the Governor

SAUMYAJIT ROUT

Under-Secretary to Government

Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

Ex. Gaz. 415-173+500