EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 450 CUTTACK, THURSDAY, MARCH 7, 2019/FALGUNA 16, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 7th March, 2019
S.R.O. No. 94/2019— In exercise of the powers conferred by sub-section (2) of Section
23 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, do hereby specify the following category of persons, as the category of persons exempt
from obtaining registration under the said Act, namely:—
Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in
the financial year does not exceed forty lakh rupees, except, —
(a) persons required to take compulsory registration under section 24 of the said Act;
(b) persons engaged in making supplies of the goods, the description of which is
specified in column (3) of the Table 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 Table;
(iii) persons engaged in making intra-State supplies in the States of Arunachal Pradesh,
Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand;
and
(iv) persons exercising option under the provisions of sub-section (3) of Section 25, or such
registered persons who intend to continue with their registration under the said Act.
Table
Sl.
No.
Tariff item, sub-
heading, heading
or Chapter
Description
(1)
(2)
(3)
(1)
2105 00 00
Ice cream and other edible ice, whether or not containing
cocoa.
(2)
2106 90 20
Pan masala
(3)
24
All goods, i.e. Tobacco and manufactured tobacco substitutes
2. This notification shall come into force on the 1st day of April, 2019.
[No.8237–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. 2401-173+300
