EXTRAORDINARY
PUBLISHED BY AUTHORITY
No.1869, CUTTACK, SATURDA Y, SEPTEMBER 29, 2018/ASWINA 7, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 29th September, 2018
S.R.O. No. 404/2018— In exercise of the powers conferred by sub-section (1) of Section 52 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 notify that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent. of the net value of intra-State taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the said operator.
[No.31509–FIN-CT1-TAX-0043/2017/FIN.]
By Order of the Governor
SAUMYAJIT ROUT
Under-Secretary to Government