EXTRAORDINARY

PUBLISHED BY AUTHORITY

No.1701, CUTTACK, WEDNESDAY, 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

liable to be registered under the Odisha

Value Added Tax Act, 2004 and/or the

Odisha Goods and Services Tax Act, 2017.

…

Rs.2500/- per

annum

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

Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

Ex. Gaz. 1178-173+300