EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1293, CUTTACK, FRIDAY, JULY 27, 2018 / SRAVAN 5, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 27th July, 2018
S.R.O. No. 307/2018— 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 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. 19833-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017, published in the, Extraordinary
No. 1134, dated the 29th June, 2017, bearing S.R.O. No. 296/2017 as amended from time to time
and the last such amendment in the notifications of the Government of Odisha in the Finance
Department No. 2246-FIN-TAX-0043/2017 dated the 25th January, 2018 published in the
Extraordinary issue No. 109 dated the 25th January, 2018 of the Odisha Gazette bearing S.R.O No.
45/2018namely:—
In the said notification, —
(1) in the Schedule,
(i)
after Serial No. 92, the following serial number with its entries shall be inserted
under the appropriate columns, namely:—
(1)
(2)
(3)
“92 A.
1401
Sal leaves, siali leaves, sisal leaves, sabai grass”;
(ii)
after Serial No. 93 A, the following serial number with its entries shall be inserted
under the appropriate columns, namely: -
“
93 B.
1404 90 90
Vegetable materials, for manufacture of jhadoo or
broom sticks
”;
2
(iii)
For Serial No. 102 A and entries relating thereto, the following shall be
substituted,—
“
102A.
2306
De-oiled rice bran
Explanation: The exemption applies to de-oil rice
bran falling under heading 2306 with effect from
25th January, 2018
”;
(iv)
After Serial No. 114, the following serial numbers with its entries shall be inserted
under the appropriate columns, namely:—
“
114A
46
Khali Dona; goods made of sal leaves, siali leaves,
sisal leaves, sabai grass, including sabai grass rope.
114B
44 or 68
Deities made of stone, marble or wood
”;
(v)
for Serial No. 117 and the entries relating thereto, the following shall be substituted,
namely:—
“
(1)
(2)
(3)
117
48 or 4907
or 71
Rupee notes or coins when sold to Reserve Bank of
India or the Government of India.
”;
(vi)
after Serial No. 132, the following serial number with its entries shall be inserted
under the appropriate columns, namely: -
“
132A
53
Coir pith compost other than those put up in unit
container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable
claim or enforceable right in a court of law is
available [other than those where any actionable
claim or enforceable right in respect of such brand
name has been foregone voluntarily, subject to the
conditions as in the ANNEXURE I]
”;
3
(vii)
after Serial No. 146, the following serial number with its entries shall be inserted
under the appropriate columns, namely:—
“
146A
96190010
or
96190020
Sanitary towels (pads) or sanitary napkins; tampons
”;
(viii) after Serial No. 151, the following serial number with its entries shall be inserted
under the appropriate columns, namely:—
“
152
Any
Chapter
except 71
Rakhi (other than those made of goods falling
under Chapter 71)”
”;
2. This notification shall come into force on the 27th July, 2018.
[No.24924– 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. 770-173+500