EXTRAORDINARY

PUBLISHED BY AUTHORITY

No.1903, CUTTACK, WEDNESDAY, OCTOBER 10, 2018/ASWINA 18, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 10th October, 2018

S.R.O. No.417/2018 — 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 (Twelfth

Amendment) Rules, 2018.

(2) They shall come into force on the date of their publication in the Odisha Gazette.

2. In the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the

said rules), in rule 89, for sub-rule (4B), the following sub-rule shall be substituted,

namely:—

“(4B) Where the person claiming refund of unutilised input tax credit on account of

zero rated supplies without payment of tax has —

(a) received supplies on which the supplier has availed the benefit of the

Government of Odisha in the 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

(b) availed the benefit of notification No. 78/2017-Customs, dated the 13th

October, 2017, published in the Gazette of India, Extraordinary, Part II,

Section 3, sub-section (i), vide number G.S.R 1272(E), dated the 13th

October, 2017 or notification No. 79/2017-Customs, dated the 13th October,

2

2017, published in the Gazette of India, Extraordinary, Part II, Section 3,

sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017,

the refund of input tax credit, availed in respect of inputs received under the said

notifications for export of goods and the input tax credit availed in respect of other

inputs or input services to the extent used in making such export of goods, shall be

granted.”.

3. In the said rules, 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 —

(a) received supplies on which 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 except so far it relates to receipt of capital goods by such

person against Export Promotion Capital Goods Scheme 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 has been availed; or

(b) availed the benefit under notification No. 78/2017-Customs, dated the

13th October, 2017, published in the Gazette of India, Extraordinary,

Part II, Section 3, sub-section (i), vide number G.S.R 1272(E), dated the

13th October, 2017 or notification No. 79/2017-Customs, dated the 13th

October, 2017, published in the Gazette of India, Extraordinary, Part II,

Section 3, sub-section (i),vide number G.S.R 1299 (E), dated the 13th

October, 2017 except so far it relates to receipt of capital goods by such

person against Export Promotion Capital Goods Scheme.”.

[No.32683–FIN- CT1-TAX- 0034/2017/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. 1380-173+300