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;

(A)

after item (iv) in column (3) and the entries relating thereto in columns (3), (4) and

(5), the following shall be inserted, namely:—

(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

goods used in

supplying

the

service has not

been taken

[Please

refer to

clause (iv) of

paragraph

relating

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

columns (3), (4) and (5), the following shall be substituted, namely: -

(3)

(4)

(5)

“(vi) Service of third party insurance of “goods

carriage”

(vii) Financial and related services other than (i),

(ii), (iii), (iv), (v), and (vi) above.

-”;

(e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in

columns (3), (4) and (5), the following shall be substituted, namely: -

(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

”;

(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.

-”;

(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;

(i) after serial number 37 in column (1) and the entries relating thereto in columns (2), (3), (4)

and (5) the following serial number and entries shall be inserted, namely:—

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

(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

”;

(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