EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 2465 CUTTACK, MONDAY, DECEMBER 31, 2018/PAUSA 10, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 31st December, 2018
S.R.O. No. 496/2018— In exercise of the powers conferred by sub-section (1) of Section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, 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. 19873-FIN-CT1-TAX- 0022-2017/FIN., dated the 29th June,2017, published in the Extraordinary issue No. 1144 of the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O. No. 306/2017, as amended from time to time, and the last such amendment is in the notification of Government of Odisha in the Finance department No. 30194-FIN-CT1-TAX-0043/2017/FIN., dated the 20th September, 2018, published in the Extraordinary issue No. 1796 of the Odisha Gazette, dated the 20th September, 2018 bearing S.R.O. No. 395/2018, namely:—
In the said notification, —
(i) in the Table, —
(a) after serial number 21A and the entries relating thereto, the following serial number
| (1) | (2) | (3) | (4) | (5) |
| "21B | Heading 9965 or Heading 9967 | Services provided by a goods transport agency, byway of transport of goods in a goods carriage, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. | Nil | Nil"; |
| "27A | Heading 9971 | Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan DhanYojana (PMJDY). | Nil | Nil"; |
(c) against serial number 34A, in the entry in column (3),after the letters and words "PSUs from the", the words "banking companies and" shall be inserted;
(d) against serial number 66, for the entry in column (2), the following entry shall be substituted namely:—
"Heading 9992 or Heading 9963";
(e) serial number 67 and the entries relating thereto, shall be omitted;
(f) after serial number 74 and the entries relating thereto, the following serial number and
| (1) | (2) | (3) | (4) | (5) |
| "74A | Heading 9993 | Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA of the Income- tax Act, 1961 (43 of 1961). | Nil | Nil"; |
(ii) in paragraph 2, after clause (za), the following clause shall be inserted, namely:—
"(zaa) "financial institution" has the same meaning as assigned to it in clause (c) of Section 45-I of the Reserve Bank of India Act,1934(2 of 1934).";
2. This notification shall come into force on the 1st day of January, 2019.
[No. 40954–FIN-CT1-TAX-0043/2017/FIN.]
By Order of the Governor
SAUMYAJIT ROUT
Deputy Secretary to Government