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

and entries shall be inserted, namely:—

(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”;

(b) after serial number 27 and the entries relating thereto, the following serial number

and entries shall be inserted, namely:—

2

(1)

(2)

(3)

(4)

(5)

“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

entries shall be inserted, namely:—

(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

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

Ex. Gaz. 1942-173+300