EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 660 CUTTACK, SATURDAY, MARCH 30, 2019/CHAITRA 9, 1941

FINANCE DEPARTMENT

NOTIFICATION

The 30th March, 2019

S.R.O. No.126/2019— In exercise of the powers conferred by sub-section (4) of

Section 9 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, hereby makes the

following further amendments in the notification of the Government of Odisha in the Finance

Department No. 19829-FIN-CT1-TAX-0022/2017 dated the 29th June,2017 published in the

Extraordinary issue No.1133 of the Odisha Gazette, dated the 29^th June,2017 bearing S.R.O. No.

295/2017, as amended from time to time, and the last such amendment is in the notification of

Government of Odisha, in the Finance Department No. 40942-FIN-CT1-TAX-0043/2017 dated the

31^st December,2018 published in the Extraordinary issue No.2462 of the Odisha Gazette, dated the

31^st December,2018 bearing S.R.O. No. 493/2018, namely:—

In the said notification, in Schedule III - 9%, after serial number 452P in column (1) and the

entries relating thereto, the following serial number and entries shall be inserted, namely:—

(1)

(2)

(3)

“452Q

Any chapter

Supply of any goods other than capital goods and cement falling

under chapter heading 2523 in the first schedule to the Customs Tariff

Act, 1975 (51 of 1975), by an unregistered person to a promoter for

construction of the project on which tax is payable by the promoter as

recipient of goods under sub- section 4 of Section 9 of the Odisha

Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), as

prescribed in notification of the Government of Odisha, in the Finance

Department No.11234-FIN-CT1-TAX-0043/2017 dated the 30^th

March, 2019 published in the Extraordinary issue No. 653 of the

Odisha Gazette, dated the 30^th March,2019 bearing S.R.O. No.

119/2019.

Explanation. For the purpose of this entry,–

(i) the term “promoter” shall have the same meaning as assigned to it

in in clause (zk) of Section 2 of the Real Estate (Regulation and

Development) Act, 2016 (16 of 2016).

2

(ii) “project” shall mean a Real Estate Project (REP) or a Residential

Real Estate Project (RREP).

(iii) the term “Real Estate Project (REP)” shall have the same

meaning as assigned to it in clause (zn) of Section 2 of the Real

Estate (Regulation and Development) Act, 2016 (16 of 2016).

(iv) “Residential Real Estate Project (RREP)” shall mean a REP in

which the carpet area of the commercial apartments is not more than

15 per cent. of the total carpet area of all the apartments in the REP.

(v) This entry is to be taken to apply to all goods which satisfy the

conditions prescribed herein, even though they may be covered by a

more specific chapter/ heading/ sub heading or tariff item elsewhere

in this notification.

2. This notification shall come into force with effect from the 1^st of April, 2019.

[No.11262 – 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. 2611-173+300