EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 2463 CUTTACK, MONDAY, DECEMBER 31, 2018/PAUSA 10, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 31st December, 2018
S.R.O. No. 494/2018— In exercise of the powers conferred by sub-sections (1) of Section
11 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.
19833-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017, published in the Extraordinary issue
No. 1134 of the Odisha Gazette bearing S.R.O. No. 296/2017, 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. 24924-FIN-CT1-TAX-0043/2017/FIN., dated 27th July, 2018, published in the
Extraordinary issue No. 1293 of the Odisha Gazette bearing S.R.O. No. 307/2018, namely:—
In the said notification, —
1. In the schedule,
i) for Sl. No. 43A and the entries relating thereto, the following serial numbers and the
entries shall be substituted, namely:—
“43A
0710
Vegetables (uncooked or cooked by steaming or boiling in
water), frozen
43B
0711
Vegetables provisionally preserved (for example, by sulphur
dioxide gas, in brine, in sulphur water or in other preservative
solutions), but unsuitable in that state for immediate
consumption”;
ii) after Sl. No. 121 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:—
“121A
4904
00 00
Music, printed or in manuscript, whether or not bound or
illustrated”;
