EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1287, CUTTACK, FRIDAY, JULY 27, 2018 / SRAVAN 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

shall be substituted under the appropriate columns, namely:—

(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

2.5

Provided

that

credit of input tax

charged on goods

and services used

in supplying the

service

has

not

been taken [Please

refer

Explanation

no.

(iv)]

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.

(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

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;

its entries shall be substituted under the appropriate columns, namely:—

(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.

-”;

(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.

Explanation.-

(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;

(b) “mode of transport” means carriage of goods by road,

air, rail, inland waterways or sea;

(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.

”.

(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.

”.

[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