EXTRAORDINARY
PUBLISHED BY AUTHORITY
No.1902, CUTTACK, WEDNESDAY, OCTOBER 10, 2018/ASWINA 18, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 10th October, 2018
S.R.O. No.416/2018 — In exercise of the powers conferred by Section 164 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 make the
following rules further to amend the Odisha Goods and Services Tax Rules, 2017,
namely:—
1. (1) These rules may be called the Odisha Goods and Services Tax (Eleventh
Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 23rd October,
2017.
2. In the Odisha Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10),
the following sub-rule shall be substituted, namely:—
“(10) The persons claiming refund of integrated tax paid on exports of goods or
services should not have received supplies on which the supplier has availed the
benefit of the Government of Odisha in the Finance Department notification
No.30285-FIN-CT1-TAX-0043/2017/FIN., dated the 18th October, 2017, published in
the Extraordinary issue No. 1685 of the Odisha Gazette, dated the 18th October,
2017 bearing S.R.O. No. 502/2017 or Finance Department notification No. 30640-
FIN-CT1-TAX-0043/2017/FIN., dated the 23rd October, 2017, published in the
Extraordinary issue No. 1705 of the Odisha Gazette, dated the 23rd October, 2017
bearing S.R.O. No. 510/2017 or notification No. 41/2017-Integrated Tax (Rate), dated
the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017
or notification No. 78/2017-Customs, dated the 13th October, 2017, published in the
