EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 2467 CUTTACK, MONDAY, DECEMBER 31, 2018/PAUSA 10, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 31st December, 2018

S.R.O. No. 498/2018— In exercise of the powers conferred by sub-section (3) of Section

11of 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, and on being satisfied that it is

necessary so to do for the purpose of clarifying the scope and applicability of the notification of the

Government of Odisha in the Finance Department No. 19869-FIN-CT1-TAX-0022-2017/FIN.,

dated the 29th June,2017, published in the Extraordinary issue No. 1143 of the Odisha Gazette

bearing S.R.O. No. 305/2017, as amended from time to time, and the last such amendment is in the

notification of Government of Odisha in the Finance Department No. 24916-FIN-CT1-TAX-

0043/2017/FIN., dated the 27th July, 2018, published in the Extraordinary issue No. 1291 of the

Odisha Gazette, dated the 27th July, 2018 bearing S.R.O. No. 305/2018, do hereby insert the

following Explanation in the said notification, in the Table, against serial number 9, in column (3),

in item (vi), namely:—

“Explanation 2.–Nothing contained in this item shall apply to supply of a service other than byway

of transport of goods from a place in India to another place in India”.

2. The existing Explanation in the above items shall be renumbered as Explanation 1.

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

[No. 40962–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. 1944-173+300