EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 2466 CUTTACK, MONDAY, DECEMBER 31, 2018/PAUSA 10, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 31st December, 2018

S.R.O. No. 497/2018— In exercise of the powers conferred by sub-section (3) of Section

9 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.19877-FIN-CT1-TAX-0022-2017/FIN., dated 29th June, 2017, published in the Extraordinary

issue No, 1145 of the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O. No.307/2017, as

amended from time to time, and the last such amendment is in the notification of Government of

Odisha in the Finance Department No.24908-FIN-CT1-TAX-0043/2017/FIN., published in the

Extraordinary issue No. 1289 of the Odisha Gazette, dated the 27th July, 2018 bearing

S.R.O.No.303/2018, namely:—

In the said notification,—

(i) in the Table,—

(a) against serial number 1,in the entry in column (2), after item (g), the following proviso

shall be inserted, namely:—

“Provided that nothing contained in this entry shall apply to services provided by a goods

transport agency, by way of transport of goods in a goods carriage by road, 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 Odisha Goods and Services Tax Act, 2017 (Odisha

Act 7 of 2017) only for the purpose of deducting tax under section 51 and not for making a

taxable supply of goods or services.”;

(b) after serial number 11 and the entries relating thereto, the following serial numbers and

entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

“12.

Services provided by business

facilitator (BF) to a banking

company

Business facilitator (BF)

A banking company,

located in the taxable

territory

13.

Services provided by an agent

of business correspondent (BC)

to business correspondent (BC).

An agent of business

correspondent (BC)

A

business

correspondent, located

in the taxable territory.

2

14.

Security

services

(services

provided byway of supply of

security personnel) provided to

a registered person:

Provided

that

nothing

contained in this entry shall

apply to, -

(i)(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

of the said Act and not for

making a taxable supply of

goods or services; or

(ii)

a

registered

person

paying tax under section 10 of

the said Act.

Any person other than a

body corporate

A registered person,

located in the taxable

territory.”;

(ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:—

“(h) provisions of this notification, in so far as they apply to the Central Government and

State Governments, shall also apply to the Parliament and State Legislatures.”.

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

[No. 40958–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. 1943-173+300