EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1292, CUTTAC K, FRIDAY, JULY 27 , 2018 / S RAVAN 5, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 27th July, 2018
S.R.O. No. 306/2018— In exercise of the powers conferred by sub-section (1) 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.19829- FIN-TAX-0022-2017, dated the 29th June, 2017, published in the Extraordinary No. 1133, dated the 29th June, 2017, bearing S.R.O.No. 295/2017as amended from time to time and the last such amendment in the notifications of the Government of Odisha in the Finance Department No. 2242- FIN-TAX-0043/2017 dated the 25th January, 2018 published in the Extraordinary issue No. 108 dated the 25th January, 2018 of the Odisha Gazette bearing S.R.O. No. 44/2018, namely:—
In the said notification, —
(A) in Schedule I-2.5%,–
(i) after Serial No. 102, the following serial number with its the entries shall be inserted
| (1) | (2) | (3) |
| "102 A. | 2207 | Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)"; |
(i) in Serial No. 123, for entries in columns (2) and (3), the following entries shall be substituted, namely:–
| (2) | (3) |
| "2515 (except 2515 1210, 2515 1220, 25151290) or 6802 | Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than polished stone which is ready to use"; |
(ii) after Serial No. 170, the following serial numbers with its entries shall be inserted under the appropriate columns, namely:–
| (1) | (2) | (3) |
| "170A | 2809 | Fertilizer grade phosphoric acid"; |
(iii) in Serial No. 215, in the entry in column (3), the comma and words ", including coir pith compost put up in unit container and bearing a brand name" shall be inserted at the end;
(iv) in Serial No. 219, for the entry in column (3), the entry "Coir mats, matting, floor covering and handloom durries", shall be substituted;
(v) in Serial No. 219A, for the entry in column (3), the entry "all goods" shall be substituted;
(vi) in Serial No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely:– "
| (2) | (3) |
| 61 or 6501 or 6505 | Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece. |
"; (vii) in Serial No. 225, in column (3), for the figure "500", the figure "1000" shall be substituted;
(viii) in Serial No. 264, for the entry in column (3), the entry "Biomass briquettes or solid bio fuel pellets", shall be substituted;
(B) in Schedule II-6%, —
(i) The Serial No. 57B and the entries relating thereto shall be omitted;
(ii) after Serial No. 96, the following serial numbers with its the entries shall be inserted under the appropriate columns, namely: -
"
| (1) | (2) | (3) |
| 96A | 4409 | Bamboo flooring |
(iii) in Serial No. 146, in the entry in column (3), the words "except the items covered in 219 in Schedule II", shall be inserted in the end;
(iv) The Serial No. 147 and the entries relating thereto shall be omitted;
(v) after Serial No. 185, the following serial number with its entries shall be inserted under the appropriate columns, namely: -
| (1) | (2) | (3) |
| "185A | 7419 99 30 | Brass Kerosene Pressure Stove"; |
(vi) after Serial No. 195, the following serial number with its entries shall be inserted under the appropriate columns, namely:—
| (1) | (2) | (3) |
| "195AA | 8420 | Hand operated rubber roller"; |
(vii) after Serial No. 206, the following serial number with its entries shall be inserted under the appropriate columns, namely:-
| (1) | (2) | (3) |
| "206A | 87 | Fuel Cell Vehicles " ; |
(viii) after Serial No. 231, the following serial number with its entries shall be inserted under the appropriate columns, namely:—
| (1) | (2) | (3) |
| 231B | 9607 | Slide fasteners |
(i) in Serial No. 235, for entries in columns (2) and (3), the following entries shall be substituted, namely:–
| (2) | (3) |
| 96190030, 96190040, or 96190090 | All goods |
(C) in Schedule III-9%, -
(i) in Serial No. 25, in column (3), after the words, "of any strength", occurring at the end the words, and brackets "[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]" shall be inserted;
(ii) after Serial No. 52, the following serial numbers with its entries shall be inserted under the appropriate columns, namely:-
| (1) | (2) | (3) |
| 52A | 3208 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter |
| 52B | 3209 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium |
| 52C | 3210 | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather |
";
4(iii) after Serial No. 54A, the following serial number with its entries shall be inserted under the appropriate columns, namely:-
| (1) | (2) | (3) |
| 54B | 3214 | Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like |
(iv) in Serial No. 137, in column (3), after the words, "or end-jointed" , occurring at the end, the words and brackets, "[other than bamboo flooring]" shall be added;
(v) in Serial No. 177E, in column (3), the words "except the items covered in Sl. No. 123 in Schedule I", shall be inserted at the end;
(vi) in Serial No. 253, for the entry in column (3), the entry "Other articles of copper(other than Brass Kerosene Pressure Stove)" shall be substituted;
(vii) after Serial No. 319, the following serial number with its entries shall be inserted under the appropriate columns, namely:—
| (1) | (2) | (3) |
| "319A | 8418 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415"; |
(viii) in Serial No. 321, for the entry in column (3), the entry "Calendering or other rolling machines, other than for metals or glass, and cylinders therefor other than Hand operated rubber roller" shall be substituted;
(ix) after Serial No. 341, the following serial number with its entries shall be inserted under the appropriate columns, namely:—
"
| 341A | 8450 | Household or laundry-type washing machines, including machines which both wash and dry |
"; (x) after Serial No. 376A, the following serial numbers with its entries shall be inserted under the appropriate columns, namely:-
| 376AA | 8507 60 00 | Lithium-ion Batteries |
| 376AB | 8508 | Vacuum cleaners |
| 376AC | 8509 | Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] |
| 376AD | 8510 | Shavers, hair clippers and hair-removing appliances, with self-contained electric motor |
"; (xi) after Serial No. 378, the following serial number with its entries shall be inserted under the appropriate columns, namely:-
| 378A | 8516 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 |
"; (xii) after Serial No. 383B, the following serial number with its entries shall be inserted under the appropriate columns, namely:-
"
| (1) | (2) | (3) |
| 383C | 8528 | Television set (including LCD or LED television) of screen size not exceeding 68 cm |
"; (xiii) after Serial No. 401, the following serial number with its entries shall be inserted under the appropriate columns, namely:-
| (1) | (2) | (3) |
| "401A | 8705 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)" ; |
(xiv) after Serial No. 402, the following serial number with its entries shall be inserted under the appropriate columns, namely:—
| (1) | (2) | (3) |
| 402A | 8709 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports |
| for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles |
"; (xv) after Serial No. 403, the following serial number with its entries shall be inserted under the appropriate columns, namely:-
| 403A | 8716 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] |
"; (xvi) in Serial No. 446, for entries in columns (2) and (3), the following entries shall be substituted, namely:–
| (2) | (3) |
| "9607 20 00 | Parts of slide fasteners"; |
under the appropriate columns, namely:-
| (1) | (2) | (3) |
| "449AA | 9616 | Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations"; |
(D) in Schedule-IV-14%,
(i) Serial Nos. 20, 21, 22, 24 and the entries relating thereto, shall be omitted; (ii) Serial No. 120, and the entries relating thereto, shall be omitted;
(iii) Serial No. 130, and the entries relating thereto, shall be omitted;
(iv) in Serial No. 139, for the entry in column (3), the entry "Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery" shall be substituted;
(v) Serial Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;
(vi) Serial No. 146 and the entries relating thereto, shall be omitted;
(vii) in Serial No. 154, for the words, figures and brackets "[other than computer monitors not exceeding 20 inches and set top box for television]", the words, figures and brackets "[other than computer monitors not exceeding 20 inches, set7 top box for television and Television set ( including LCD and LED television) of screen size not exceeding 68 cm]"shall be substituted;
(viii) The Serial No. 167 and the entries relating thereto, shall be omitted;
(ix) The Serial No. 171 and the entries relating thereto, shall be omitted;
(x) The Serial No. 175 and the entries relating thereto, shall be omitted;
(xi) The Serial No. 224 and the entries relating thereto, shall be omitted.
2. This notification shall come into force on the 27th July, 2018.
[No.24920– 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. 769-173+500