EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1289, CUTTACK, FRIDAY, JULY 27, 2018 / SRAVAN 5, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 27th July, 2018
S.R.O. No. 303/2018— In exercise of the powers conferred by sub-section (3) of Section
9 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, do hereby make the following
amendments in the notification of the Government of Odisha, in the Finance Department No.
19877-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017, published in the Extraordinary No.
1145 dated the 29th June, 2017 of the Odisha Gazette, bearing S.R.O.No. 307/2017 as amended
from time to time and the last such amendment of the notifications of the Government of Odisha in
the Finance Department No. 2230-FIN-TAX-0043/2017 dated the 25th January, 2018 published in
the Extraordinary issue No. 105 dated the 25th January, 2018 of the Odisha Gazette bearing S.R.O.
No. 41/2018, namely:—
In the said notification, —
(i) in the Table, after serial number 10, the following serial number with its the entries shall
be inserted under the appropriate columns, namely:—
(1)
(2)
(3)
(4)
“11
Services
supplied
by
individual Direct Selling
Agents (DSAs) other than a
body corporate, partnership
or
limited
liability
partnership firm to banks or
non-banking
Financial
company (NBFCs)
Individual Direct Selling
Agents (DSAs) other than a
body corporate, partnership
or
limited
liability
partnership firm
A banking company or a
non-banking
financial
company, located in the
taxable territory.”;
