EXTRAORDINARY
PUBLISHED BY AUTHORITY
No.1701, CUTTACK, W EDNES DAY, SEPTEMBER 12, 2018/BHADRA 21, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 12th September, 2018
S.R.O. No.385/2018— In exercise of the powers conferred by sub-section(1) of Section 30 of the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000(Orissa Act 7 of 2000), the State Government do hereby make the following amendments to the Schedule to the said Act, namely:—
AMENDMENT
In the Schedule to the said Act,—
(i) for Serial No 4 and the entries against it, the following Serial No. and entries shall be substituted under appropriate columns, namely:—
Sl. No. Class of assesses
Rate of Tax (1)
(2)
(3)
4 Dealers or taxable persons registered or … Rs.2500/- per liable to be registered under the Odisha
annum
Value Added Tax Act, 2004 and/or the
Odisha Goods and Services Tax Act, 2017.
Explanation- For the purpose of the entry in
this Serial Number, the expressions "Dealers"
and "Persons" shall mean the "Dealers" and
" Taxable Persons" as respectively defined in
the Odisha Value Added Tax Act, 2004 and
the Odisha Goods and Services Tax Act,
2017.; and
(ii) in Serial No. 6, Clause(b) and the entries against it shall be omitted.
[No.29460-FIN-CT1-TAX-0057/2018/F.]
By Order of the Governor
SAUMYAJIT ROUT
Under-Secretary to Government