EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1288, CUTTAC K, FRIDAY, JULY 27 , 2018 / S RAVAN 5, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 27th July, 2018
S.R.O. No. 302/2018— In exercise of the powers conferred by sub-section (1) of Section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, do hereby make the following amendments in the notification of the Government of Odisha, in the Finance Department No.19873-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017, published in the Extraordinary No. 1144 dated the 29th June, 2017 of the Odisha Gazette bearing S.R.O. No 306/2017 as amended from time to time and the last such amendment of the notifications of the Government of Odisha in the Finance Department No. 2226- FIN-TAX-0043/2017 dated the 25th January, 2018 published in the Extraordinary issue No. 104 dated the 25th January, 2018 of the Odisha Gazette bearing S.R.O. No. 40/2018, namely:—
In the said notification, —
(i) in the Table, —
(a) against serial number 4, in the entry in column (3), the words "Central Government, State Government, Union territory, local authority or" shall be omitted;
(b) against serial number 5, in the entry in column (3), the words "Central Government, State Government, Union territory, local authority or" shall be omitted;
(c) after serial number 9C, the following serial number with its entries shall be inserted under the appropriate columns, namely:—
| (1) | (2) | (3) | (4) | (5) |
| 9D | Chapter 99 | Services by an old age home run by Central Government, State Government or by anentity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration up to Rupees Twenty-Five Thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. | Nil | Nil |
| "10A | Heading 9954 | Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network up to the tube well of the farmer or agriculturalist for agricultural use. | Nil | Nil"; |
(e) against serial number 14, in the entry in column (3), for the words "declared tariff", the words "value of supply" shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures "2018", the figure "2019" shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures "2018", the figure "2019" shall be substituted;
(h) after serial number 24, the following serial number with its entries shall be inserted under the appropriate columns, namely: -
| (1) | (2) | (3) | (4) | (5) |
| 24A | Heading 9967 or Heading 9985 | Services by way of warehousing of minor forest produce. | Nil | Nil |
(i) after serial number 31 and the entries relating thereto, the following serial numbers and
| (1) | (2) | (3) | (4) | (5) |
| "31A | Heading 9971 or Heading 9991 | Services by Coal Mines Provident Fund Organization to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). | Nil | Nil |
| 31B | Heading 9971 or Heading 9991 | Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. | Nil | Nil |
";
3 (j) after serial number 34, the following serial number with its entries shall be inserted under the appropriate columns, namely:—| (1) | (2) | (3) | (4) | (5) |
| 34A | Heading 9971 | Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions. | Nil | Nil"; |
(k) against serial number 36A, in the entry in column (3), after the figures "36" the word and figures "or 40" shall be inserted;
(l) after serial number 47, the following serial number with its entries shall be inserted under the appropriate columns, namely:—
| (1) | (2) | (3) | (4) | (5) |
| 47A | Heading 9983 or Heading 9991 | Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. | Nil | Nil"; |
" (m) after serial number 55, the following serial number with its entries shall be inserted under
| (1) | (2) | (3) | (4) | (5) |
| "55A | Heading 9986 | Services by way of artificial insemination of livestock (other than horses). | Nil | Nil |
(n) after serial number 65A, the following serial number with its entries shall be inserted
| (1) | (2) | (3) | (4) | (5) |
| "65B | Heading 9991 or any other Heading | Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. E xplanation.-"mining lease holder" means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957. | Nil | Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty."; |
(o) after serial number 77, the following serial number with its entries shall be inserted under
| (1) | (2) | (3) | (4) | (5) |
| "77A | Heading 9995 | Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee up to an amount of one thousand rupees (Rs 1000/-) per member per year. | Nil | Nil"; |
(ii) In paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted, namely:—
"(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students.".
[No.24904– 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. 765-173+500