EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1436 CUTTACK, WEDNESDAY, JULY 31, 2019 / SRAVAN 9, 1941

FINANCE DEPARTMENT

NOTIFICATION

The 31st July, 2019

S.R.O. No.266/2019―In exercise of the powers conferred by sub-section (1) of

Section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the

State Government, on being satisfied that it is necessary in the public interest so to do, 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. 19873-FIN-CT1-TAX-0022/2017/FIN., dated the 29th June, 2017 published in the

Extraordinary issue No.1144 of the Odisha Gazette, dated the 29th June, 2017 bearing

S.R.O. No. 306/2017 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. 11250-FIN-CT1-

TAX-0043/2017/FIN., dated the 30th March, 2019 published in the Extraordinary issue

No.657 of the Odisha Gazette, dated the 30th March, 2019 bearing S.R.O. No. 123/2019,

namely:―

In the said notification, in the Table, against serial number 22, in the entries in column

(3), after clause (a), the following clause shall be inserted, namely:―

(3)

(aa) to a local authority, an Electrically operated vehicle meant to carry more

than twelve passengers; or

Explanation: For the purposes of this entry, “Electrically operated vehicles”

means vehicles falling under Chapter 87 in the First Schedule to the Customs Tariff

Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an

external source or from one or more electrical batteries fitted to such road vehicles.

2. This notification shall come into force on the 1st August, 2019.

[No.25972-FIN-CT1-TAX-0043/2017/FIN.]

By Order of the Governor

SMITA ROUT

Joint Secretary to Government

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

Ex. Gaz. 767-173+300