EXTRAORDINARY

PUBLISHED BY AUTHORITY

No.1869, CUTTACK, SATURDAY, 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

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

Ex. Gaz. 1346-173+300