EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 2462 CUTTACK, MONDAY, DECEMBER 31, 2018/PAUSA 10, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 31st December, 2018

S.R.O. No. 493/2018— In exercise of the powers conferred by sub-section (1) of Section 9

and sub-section (5) of Section 15 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 further amendments in the notification of the Government of Odisha

in the Finance Department No. 19829-FIN-CT1-TAX-0022-2017/F., dated the 29th June, 2017,

published in the Extraordinary issue No. 1133 of the Odisha Gazette, dated the 29th June, 2017

bearing S.R.O. No. 295/2017, as amended from time to time, and the last such amendment is in

the notification of the Government of Odisha in the Finance Department No. 24920-FIN-CT1-

TAX-0043/2017/FIN., dated 27th July, 2018, published in the Extraordinary issue No. 1292 of the

Odisha Gazette, dated the 27th July,2018 bearing S.R.O.No. 306/2018, namely:-

In the said notification, -

(A) in the opening paragraph, after the words, brackets and figures “sub-section (1) of

section 9”, the words, brackets and figures “and sub-section (5) of section 15”, shall be

inserted;

(B) in Schedule I - 2.5%,

(i) Serial numbers23,24 and the entries relating thereto, shall be omitted;

(ii) after serial number 123 and the entries relating thereto, the following serial number

and the entries shall be inserted, namely:—

“123A

2515 11 00

Marble and travertine, crude or roughly trimmed”;

(iii) Serial number 198A shall be re-numbered as Sl. No. 198AA, and before Sl. No.

198AA as so re-numbered, the following serial number and entries shall be inserted,

namely:

“198A

4501

Natural Cork, raw or simply prepared”;

(iv) in serial number 224, for the entry in column (2), the entry “63 [other than 6305 32

00, 6309] shall be substituted;

(v) in serial number 225, for the entry in column (3), the entry “Footwear of sale value

not exceeding Rs.1000 per pair” shall be substituted;

(vi) for serial number 225A and the entries relating thereto, the following serial numbers

and the entries shall be substituted, namely:—

“225A

6602 00 00

Walking-Sticks including seat sticks

225B

6815

Fly ash bricks or fly ash aggregate with 90 per cent

or more fly ash content; Fly ash blocks”;

(vii) in serial number. 234, in the entry in column (3), , the following Explanation shall be

inserted in the end, namely,

“Explanation:If the goods specified in this entry are supplied, by a supplier, along

with supplies of other goods and services, one of which being a taxable service

specified in the entry at S.No. 38 of the Table mentioned in notification No.19869-

FIN-CT1-TAX-0022-2017, dated 29th June,2017, published in the Extraordinary

issue No. 1143 of the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O.No.

305/2017, the value of supply of goods for the purposes of this entry shall be deemed

as seventy per cent of the gross consideration charged for all such supplies. The

remaining thirty per cent of the gross consideration charged shall be deemed as value

of the said taxable service”;

(viii)Serial number 243A shall be re-numbered as Serial numbers 243B, and before

Serial numbers 243B as so re-numbered, the following serial number and entries shall be

inserted, namely: —

“243A

8714 20

Parts and accessories of carriage for disabled

persons”;

(C) in Schedule II - 6%,

(i) after serial number 101 and the entries relating thereto, the following serial numbers

and the entries shall be inserted, namely:—

“101A

4502 00 00

Natural cork, debacked or roughly squared, or in

rectangular (including square) blocks, plates, sheets or

strip (including sharp-edged blanks for corks or

stoppers)

101B

4503

Articles of natural cork such as Corks and Stoppers,

Shuttlecock cork bottom

101C

4504

Agglomerated cork (with or without a binding

substance) and articles of agglomerated cork ”;

(ii) Serial numbers102,126and the entries relating thereto, shall be omitted;

(iii)Serial number 171A shall be re-numbered as Serial number 171AA, and before

Serial number 171AA as so re-numbered, the following serial number and entries

shall be inserted, namely:—

“171A

63053200

Flexible intermediate bulk containers”;

(iv) in serial number 173, in the entry in column (3), the words and commas“walking-

sticks, seat-sticks,” shall be omitted;

(v) Serial number 177 and the entries relating thereto, shall be omitted;

(D) in Schedule III - 9%,

(i) Serial number 121A shall be re-numbered as Serial number 121B, and before Serial

number 121B as so re-numbered, the following serial number and entries shall be

inserted, namely:—

“121A

4012

Retreaded or used pneumatic tyres of rubber; solid

or cushion tyres, tyre treads and tyre flaps, of

rubber”;

(ii) Serial numbers142, 143, 144 and the entries relating thereto, shall be omitted;

(iii) in serial number 369A, for the entry in column (3), the entry “Transmission shafts

(including cam shafts and crank shafts) and cranks; bearing housings and plain shaft

bearings; gears and gearing; ball or roller screws; gear boxes and other speed

changers, including torque converters; flywheels and pulleys, including pulley

blocks; clutches and shaft couplings (including universal joints)” shall be substituted;

(iv) after serial number 376AA and the entries relating thereto, the following serial

number and entries shall be inserted, namely:—

“376AAA 8507

Lithium-ion accumulators (other than battery)

including lithium-ion power bank”;

(v) in serial number 383, in the entry in column (3), after the words “television

cameras”, the comma and words “,digital cameras and video camera recorders”, shall

be inserted;

(vi) in serial number 383C, in the entry in column (3), for the figure and word“68 cm”,

the figure and word “32 inches” shall be substituted;

(vii) in serial number 384, in the entry in column (3), for the figure and word“20 inches”,

the figure and word“32 inches” shall be substituted;

(viii) Serial number 440A shall be re-numbered as Serial number 440B, and before serial

number 440B as so re-numbered, the following serial number and entries shall be

inserted, namely:

“440A

9504

Video game consoles and machines, articles of funfair,

table or parlour games, including pintables, billiards,

special tables for casino games and automatic bowling

alley equipment [other than playing cards, ganjifa card,

chess board, carom board and other board games of 9504

90 90 like ludo etc.]”;

(E) in Schedule IV - 14%,

(i) Serial number 47 and the entries relating thereto, shall be omitted;

(ii) Serial number135and the entries relating thereto, shall be omitted;

(iii)in serial number139, in the entry in column (3), after the words “other than Lithium-

ion battery”, the words “and other lithium ion accumulators including lithium ion

power banks” shall be inserted;

(iv) Serial number 151 and the entries relating thereto, shall be omitted;

(v) in serial number 154, in the entry in column (3), for the figure and word “20 inches”

and the figure and word “68 cm”, both, the figure and word “32 inches” shall be

substituted;

(vi) for serial number 174 and the entries relating thereto, the following serial number

and the entries shall be substituted, namely: -

“174

8714

Parts and accessories of vehicles of heading 8711”;

(vii) Serial number 215 and the entries relating thereto, shall be omitted.

2. This notification shall come into force on the 1st January, 2019.

[No. 40942–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. 1939-173+300