EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1435 CUTTACK, WEDNESDAY, JULY 31, 2019 / SRAVAN 9, 1941
FINANCE DEPARTMENT
NOTIFICATION
The 31st July, 2019
S.R.O. No.265/2019―In exercise of the powers conferred by sub-section (1) of
Section 9 and sub-section (5) of Section 15 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/FIN., dated the 29th June, 2017 published in the Extraordinary issue No.1133 of
the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O. No. 295/2017 as amended
from time to time and the last such amendment is made in the notification of the Government
of Odisha in the Finance Department No. 11262-FIN-CT1-TAX-0043/2017, dated the 30th
March, 2019 published in the Extraordinary issue No.660 of the Odisha Gazette, dated the
30th March, 2019 bearing S.R.O. No. 126/2019, namely:―
In the said notification,―
(a) in Schedule I - 2.5%,
(i)
after Serial Number 234A and the entries relating thereto, the following serial
number and entries against it shall be inserted under appropriate column,
namely:―
“234B
8504 Charger or charging station for Electrically operated
vehicles”;
(ii)
after Serial Number 242 and the entries relating thereto, the following serial
number and entries against it shall be inserted under appropriate column,
namely:―
“242A
87
Electrically operated vehicles, including two and three
wheeled electric vehicles.
