EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1769, CUTTACK, THURSDAY, SEPTEMBER 20, 2018/BHADRA 29, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 20th September, 2018

S.R.O. No.395/2018— In exercise of the powers conferred by sub-section (3) 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, and

on being satisfied that it is necessary so to do for the purpose of clarifying the scope and

applicability of the notification of the Government of Odisha in the Finance Department

No.19873-FIN-CT1-TAX-0022/2017, dated the 29th June, 2017, published in the

Extraordinary issue No.1144 of the Odisha Gazette, dated the 29th June, 2017 bearing

S.R.O. No 306/2017 as amended from time to time and the last such amendment is in the

notification of the Government of Odisha in the Finance Department No.24904-FIN-CT1-

TAX-0043/2017, dated the 27th July, 2018, published in the Extraordinary issue No. 1288

of the Odisha Gazette, dated the 27th July, 2018 bearing S.R.O. No. 302/2018, do hereby

insert the following Explanation in the said notification, in the Table, against serial number

41, in column (3), namely:—

“Explanation.-For the purpose of this exemption, the Central Government, State

Government or Union territory must have 50 per cent. ownership in the entity

directly or through an entity which is wholly owned by the Central Government,

State Government or Union territory.”.

[No. 30194-FIN-CT1-TAX- 0043/2017/FIN.]

By Order of the Governor

S. ROUT

Joint Secretary to Government

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

Ex. Gaz. 1246-173+300