EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 448 CUTTACK, THURSDAY, MARCH 7, 2019/FALGUNA 16, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 7th March, 2019

S.R.O. No. 92/2019— In exercise of the powers conferred by sub-section (1) of Section 9,

sub-section (1) of Section 11 and sub-section (1) of Section 16 of the Odisha Goods and Services

Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to as the “said Act”), 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, hereby notifies that the State tax, on the

intra-State supply of goods or services or both as specified in column (1) of the Table below, shall

be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as

specified in the corresponding entry in column (3) of the said table below, namely:—

Table

Description of supply

Rate

(per

cent.)

Conditions

(1)

(2)

(3)

First supplies of goods or

services or both upto an

aggregate turnover of fifty

lakh rupees made on or

after the 1st day of April

in any financial year, by a

registered person.

1.Supplies are made by a registered person, –

(i) whose aggregate turnover in the preceding financial

year, was fifty lakh rupees or below;

(ii) who is not eligible to pay tax under sub-section (1)

of Section 10 of the said Act;

(iii) who is not engaged in making any supply which is

not leviable to tax under the said Act;

(iv) who is not engaged in making any inter-State

outward supply;

(v) who is neither a casual taxable person nor a non-

resident taxable person;

(vi) who is not engaged in making any supply through

an electronic commerce operator who is required to

collect tax at source under section 52; and

(vii) who is not engaged in making supplies of the

goods, the description of which is specified in

column (3) of the Annexure below and falling under

the tariff item, sub-heading, heading or Chapter, as

the case may be, as specified in the corresponding

entry in column (2) of the said Annexure.

2.Where more than one registered person are having the

same Permanent Account Number, issued under the

Income Tax Act, 1961(43 of 1961), State tax on

supplies by all such registered persons is paid at the

rate specified in column (2) under this notification.

3. The registered person shall not collect any tax from the

recipient on supplies made by him nor shall he be

entitled to any credit of input tax.

4. The registered person shall issue, instead of tax

invoice, a bill of supply as referred to in clause (c) of

sub-section (3) of Section 31 of the said Act with

particulars as prescribed in rule 49 of Odisha Goods

and Services Tax Rules.

5. The registered person shall mention the following

words at the top of the bill of supply, namely:- ‘taxable

person paying tax in terms of notification No.

__/2019-bearing SRO No.______dated__.02.2019, not

eligible to collect tax on supplies’.

6. The registered person opting to pay State tax at the rate

of three per cent. under this notification shall be liable

to pay State tax at the rate of three per cent on all

outward

supplies

specified

column

(1)

notwithstanding any other notification issued under

sub-section (1) of Section 9 or under section 11 of said

Act.

7. The registered person opting to pay State tax at the rate

of three per cent under this notification shall be liable

to pay State tax on inward supplies on which he is

liable to pay tax under sub-section (3) or, as the case

may be, under sub-section (4) of Section 9 of said Act

at the applicable rates.

Explanation.-For the purposes of this notification, the

expression “first supplies of goods or services or both”

shall, for the purposes of determining eligibility of a

person to pay tax under this notification, include the

supplies from the first day of April of a financial year to

the date from which he becomes liable for registration

under the said Act but for the purpose of determination

of tax payable under this notification shall not include the

supplies from the first day of April of a financial year to

the date from which he becomes liable for registration

under the Act.

ANNEXURE

Sl. No.

Tariff item, sub-

heading, heading

or Chapter

Description

(1)

(2)

(3)

2105 00 00

Ice cream and other edible ice, whether or not containing

cocoa.

2106 90 20

Pan masala

All goods, i.e. Tobacco and manufactured tobacco substitutes

2. In computing aggregate turnover in order to determine eligibility of a registered person to

pay State tax at the rate of three per cent under this notification, value of supply of exempt services

by way of extending deposits, loans or advances in so far as the consideration is represented by way

of interest or discount, shall not be taken into account.

3. Explanation. –For the purpose of this notification, -

(i) “tariff item”, “sub-heading”, “heading” and “chapter” shall mean respectively a

tariff item, sub-heading, heading and chapters specified in the First Schedule to the

Customs Tariff Act, 1975 (51 of 1975).

(ii) the rules for the interpretation of the First Schedule to the said Customs Tariff Act,

1975 (51 of 1975), including the Section and Chapter Notes and the General

Explanatory Notes of the First Schedule shall, so far as may be, apply to the

interpretation of this notification.

4. This notification shall come into force on the 1st day of April, 2019.

[No.8229–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. 2399-173+300