EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1288, CUTTACK, FRIDAY, JULY 27, 2018 / SRAVAN 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;

under the appropriate columns, namely:—

“

(1)

(2)

(3)

(4)

(5)

Chapter

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

”

(d) after serial number 10, the following serial number with its entries shall be inserted under

the appropriate columns, namely:—

(1)

(2)

(3)

(4)

(5)

“10A

Heading

9954

Services supplied by electricity distribution

utilities

way

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

”;

(i) after serial number 31 and the entries relating thereto, the following serial numbers and

entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

(5)

“31A

Heading

9971

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

31B

Heading

9971

Heading

9991

Services by National Pension System (NPS)

Trust to its members against consideration in

the form of administrative fee.

Nil

”;

(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

their

undertakings

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

the appropriate columns, namely:—

(1)

(2)

(3)

(4)

(5)

“55A

Heading

9986

Services by way of artificial insemination of

livestock (other than horses).

Nil

”;

(n) after serial number 65A, the following serial number with its entries shall be inserted

under the appropriate columns, namely:—

(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.

Explanation.-“mining

lease

holder” means a person who has

been granted mining lease, quarry

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

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.

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

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

the appropriate columns, namely: -

(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

agricultural

labour

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