EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 121 CUTTACK, TUESDAY, JANUARY 15, 2019/PAUSA 25, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 15th January, 2019

S.R.O. No.17/2019— In exercise of the powers conferred by Section 147 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

amendment in the notification of the Government of Odisha in the Finance Department No. 30285-

FIN-CT1-TAX-0043/2017/FIN., dated the 18th October,2017, published in the Extraordinary Issue

No.1685 of the Odisha Gazette, dated the 18th October, 2017 bearing S.R.O. No. 502/2017,

namely:–

In the said notification,—

(i) in the Table, the column number (2) against Serial No.1, after the entry, the following

proviso shall be inserted, namely:—

“Provided that goods so supplied, when exports have already been made after availing input

tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of

taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a

chartered accountant is submitted to the jurisdictional commissioner of GST or any other officer

authorised by him within six months of such supply :

Provided further that no such certificate shall be required if input tax credit has not been

availed on inputs used in manufacture of export goods.”; and

(ii) in the Explanation, against Serial number 1, the words “on pre-import basis” shall be

omitted.

[No. 1492–FIN-CT1-TAX-0043/2018/FIN.]

By Order of the Governor

SMITA ROUT

Joint Secretary to Government

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

Ex. Gaz. 2072-173+300