EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 658 CUTTACK, SATURDAY, MARCH 30, 2019/CHAITRA 9, 1941

FINANCE DEPARTMENT

NOTIFICATION

The 30th March, 2019

THE ODISHA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER,

2019

Order No. 04/2019-State Tax

S.R.O. No.124/2019— Whereas, sub-section (2) of Section 17 of the Odisha Goods and

Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter in this Order referred to as the “said

Act”) provides that the input tax credit shall be restricted to so much of input tax as is attributable to

the taxable supplies;

And, whereas sub-section (3) of Section 17 of said Act provides that the value for the

purpose of sub-section (2) of Section 17 of the said Act shall be such as prescribed by rules;

Now, therefore, in exercise of the powers conferred by Section 172 of the said Act, the State

Government, on the recommendations of the Goods and Services Tax Council, hereby makes the

following Order, namely:—

1. Short title.— This Order may be called the Odisha Goods and Services Tax (Fourth

Removal of Difficulties) Order, 2019.

2. For the removal of difficulties, it is hereby clarified that in case of supply of services

covered by clause (b) of paragraph 5 of Schedule II of the said Act, the amount of credit attributable

to the taxable supplies including zero rated supplies and exempt supplies shall be determined on the

basis of the area of the construction of the complex, building, civil structure or a part thereof, which

is taxable and the area which is exempt.

3. This Order shall come into force with effect from the 1st day of April, 2019.

[No.11254 – FIN-CT1-TAX-0043/2017/FIN.]

By Order of the Governor

SAUMYAJIT ROUT

Deputy Secretary to the Government

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

Ex. Gaz. 2609-173+300