EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 451 CUTTACK, THURSDAY, MARCH 7, 2019/FALGUNA 16, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 7th March, 2019
S.R.O. No. 95/2019— In exercise of the powers conferred under the proviso to
sub-section (1) of Section 10 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of
2017) (hereinafter referred to as the said Act),and in supersession of the notification of the
Government of Odisha, in the Finance Department No. 19857-FIN-CT1-TAX-0022-2017 , dated
the 29th June, 2017, published in the Extraordinary Issue No.1140 of the Odisha Gazette, dated the
29th June, 2017 bearing S.R.O. No. 302/2017, except as things done or omitted to be done before
such supersession, the State Government, on the recommendations of the Goods and Services Tax
Council, do hereby specify that an eligible registered person, whose aggregate turnover in the
preceding financial year did not exceed one crore and fifty lakh rupees, may opt to pay, in lieu of
the tax payable by him under sub-section (1) of Section 9 of the said Act, an amount of tax as
prescribed under rule 7 of the Odisha Goods and Services Tax Rules, 2017:
Provided that the said aggregate turnover in the preceding financial year shall be seventy-
five lakh rupees in the case of an eligible registered person, registered under section 25 of the said
Act, in any of the following States, namely:—
(i)
Arunachal Pradesh
(ii)
Manipur
(iii)
Meghalaya
(iv)
Mizoram
(v)
Nagaland
(vi)
Sikkim
(vii)
Tripura
(viii)
Uttarakhand:
Provided further that the registered person shall not be eligible to opt for composition levy
under sub-section (1) of Section 10 of the said Act if such person is a manufacturer 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, namely:—
