EXTRAORDINARY

PUBLISHED BY AUTHORITY

No.2032, CUTTACK, MONDAY, NOVEMBER 5, 2018/KARTIKA 14, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 5th November, 2018

S.R.O. No.436/2018— In exercise of the powers conferred by sub-section (3) of

Section 1 read with Section 51 of the Odisha Goods and Service 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 further amendment in the notification

of the Government of Odisha in the Finance Department No. 29890-FIN-CT1-TAX-

0043/2017, dated the 18th September, 2018 published in the Extraordinary issue No. 1744

of the Odisha Gazette, dated the 18th September, 2018 bearing S.R.O. No. 391/2018 as

amended in the Finance Department notification No. 33757-FIN-CT1-TAX-0043/2017,

dated the 26th October, 2018 published in the Extraordinary issue No. 1985 of the

Odisha Gazette, dated the 26th October, 2018, namely:—

In the said notification, after the proviso, the following proviso shall be inserted,

namely:—

“Provided further that nothing in this notification shall apply to the supply of goods or

services or both from a public sector undertaking to another public sector undertaking,

whether or not a distinct person, with effect from the 1st day of October, 2018.”.

[No. 34815–FIN-CT1-TAX-0043/2017/FIN.]

By Order of the Governor

SAUMYAJIT ROUT

Deputy Secretary to Government

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

Ex. Gaz. 1509-173+300