EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 2474 CUTTACK, MONDAY, DECEMBER 31, 2018/PAUSA 10, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 31st December, 2018
S.R.O. No. 505/2018— In exercise of the powers conferred by sub-section (1) of Section 9, sub-section (1) of Section 11,sub-section (5) of Section 15 and sub-section (1) of Section 16 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, and on being satisfied that it is necessary in the public interest so to do, do hereby make the following further amendments in 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 ,the 29th June, 2017 bearing S.R.O. No. 305/2017, 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.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, namely:—
1. In the said notification,—
(i) in the Table, –
(a) against serial number 3, in column (3), in item (xii), after the brackets, figures and word "(xi) above", the word and number "and serial number 38 below" shall be inserted;
(b) against serial number 7, in column (3), in item (i), in Explanation 1,the words "school, college" shall be omitted;
(c) against serial number 8, -
(A) after item (iv) in column (3) and the entries relating thereto in columns (3), (4) and
| (3) | (4) | (5) |
| "(iva) Transportation of passengers, with or without accompanied baggage, by air, by non- scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. | 2.5 | Provide d that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to |
| clause (iv) of paragraph 4 relating to Explanation]"; |
(B) in column (3), in item (vii), after the brackets and figures "(iv),", the brackets and figures "(iva)," shall be inserted;
(d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in
| (3) | (4) | (5) |
| "(vi) Service of third party insurance of "goods carriage" | 6 | - |
| (vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above. | 9 | -"; |
(e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in
| (3) | (4) | (5) |
| "(viia) Leasing or renting of goods | Same rate of central tax as applicable on supply of like goods involving transfer of title in goods | - |
| (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above | 9 | - "; |
(f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word "(i) above", the words and number "and serial number 38 below" shall be inserted;
(g) against serial number 25, in column (3), in item (ii), after the brackets, figures and word "(i) above", the words and number "and serial number 38 below" shall be inserted;
(h) against serial number 34,-
(A) against item (ii)in column (3), for the entry in column (4), the entry "6" shall be substituted;
(B) after item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: -
| (3) | (4) | (5) |
| "(iia) Services byway of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. | 9 | -"; |
(C) in item (iiia), the words "exhibition of cinematograph films," shall be omitted;
(D) in column (3), in item (vi), after the brackets and figures "(ii),", the brackets and figures "(iia)," shall be inserted;
3(i) after serial number 37 in column (1) and the entries relating thereto in columns (2), (3), (4)
| 2 | 3 | 4 | ||
| 38. | 9954 or 9983 or 9987 | Service byway of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants Explanation:-This entry shall be read in conjunction with serial number 234 of Schedule 1 of the Finance Department notification No. 19829-FIN-CT1-TAX-0022- 2017, dated the 29th June, 2017, published in the Extraordinary issue No. 1133 of the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O. No. 295/2017 | 9 | "; |
(ii) in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: -
"(xi) "specified organisation" shall mean, - (a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (b) 'Committee' or 'State Committee' as defined in Section 2 of the Haj Committee Act, 2002 (35 of 2002).
(xii) "goods carriage" has the same meaning as assigned to it in clause (14) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988).".
2. This notification shall come into force on the 1st day of January, 2019.
[No. 40991–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. 1951-173+300