EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1292, CUTTACK, FRIDAY, JULY 27, 2018 / SRAVAN 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

under the appropriate columns, namely:

(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

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,

96190090

All goods

”;

(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

”;

(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

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”;

(xvii) after Serial No. 449A, the following serial number with its entries shall be inserted

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, set

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