EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1287, CUTTAC K, FRIDAY, JULY 27 , 2018 / S RAVAN 5, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 27th July, 2018
S.R.O. No. 301/2018— In exercise of the powers conferred by sub-section (1) of Section 9 read with sub-section (1) of Section 11,sub-section (5) of Section 15 and sub-section (1) of Section 16 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, and on being satisfied that it is necessary in the public interest so to do, do hereby make the following further amendments in the notification of the Government of Odisha, in the Finance Department No.19869- FIN-CT1-TAX-0022-2017, dated the 29th June,2017, published in the Extraordinary No. 1143, dated 29th June, 2017 of the Odisha Gazette, bearing S.R.O No. 305/2017 as amended from time to time and the last such amendment of the notifications of the Government of Odisha in the Finance Department No. 2222-FIN-TAX-0043/2017/FIN., dated the 25th January, 2018 published in the Extraordinary issue No. 103 dated the 25th January, 2018 of the Odisha Gazette bearing S.R.O. No. 39/2018 namely:—
In the said notification, in the Table, —
(i) against serial number 7,—
(a). for item (i), and the entries in columns (3), (4) and (5), the following items with its entries
| (3) | (4) | (5) |
| "(i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent; Explanation 1: This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such a supply is not event based or occasional. Explanation 2:This item excludes the supplies covered under the Sl. No. 7 (v) Explanation 3:"declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. | 2.5 | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] |
| (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. | 2.5 | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]"; |
(b) in items (ii), (vi) and (viii),—
A. for the words "declared tariff", wherever they occur, the words "value of supply" shall be substituted;
B. the Explanation shall be omitted;
(c) for item (v) including the entries in columns (3), (4) and (5), the following item with
| (3) | (4) | (5) |
| "(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition halls, Events, Conferences, Marriage Halls and other outdoor/indoor functions that are event based and occasional in nature. | 9 | -"; |
(ii) against serial number 9, for item (vi) including with its entries in columns (3), (4) and (5), the following item with its entries shall be substituted under the appropriate columns, namely:—
| (3) | (4) | (5) |
| "(vi) Multimodal transportation of goods. E xplanation.- (a)"multimodal transportation" means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; | 6 | - |
| (b) "mode of transport" means carriage of goods by road, air, rail, inland waterways or sea; (c) "multimodal transporter" means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight, and; (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. | ||
| (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. | 9 | - |
(iii) for serial number 22including with its entries, the following serial number with its entries shall be substituted under the appropriate columns, namely:—
| (1) | (2) | (3) | (4) | (5) |
| "22 | Heading 9984 (Telecommu nications, broadcasting and information supply services.) | (i) Supply consisting only of e-book Explanation.- For the purposes of this notification, "e-books" means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. | 2.5 | - |
| (ii) Telecommunications, broadcasting and information supply services other than (i) above. | 9 | - |
[No.24900– 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. 764-173+500