EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 2135 CUTTACK, FRIDAY, NOVEMBER 22, 2019 / MARGASIRA 1, 1941

FINANCE DEPARTMENT

NOTIFICATION

The 22nd November, 2019

S.R.O. No.409/2019 – In exercise of the powers conferred by sub-section (3) of

Section 11 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, and

on being satisfied that it is necessary so to do, hereby makes the following further

amendments in the notification of the Government of Odisha in the Finance Department

No.19869-FIN-CT1-TAX-0022/2017/FIN., dated the 29th June, 2017 published in the

Extraordinary issue No. 1143 of the Odisha Gazette, dated the 29th June, 2017 bearing

S.R.O. No 305/2017,as amended from time to time and the last being amended in the

Finance Department notification No.33426-FIN-CT1-TAX-0043/2017/FIN., published in the

Extraordinary issue No. 1888 of the Odisha Gazette, dated the 30th September,2019,

bearing S.R.O No. 330/2019, namely:—

In the said notification, in the Table, against serial number 26, in column (3), in item

(ic), the following Explanation shall be inserted, namely;—

“Explanation.– For the purposes of this entry, the term “bus body building” shall

include building of body on chassis of any vehicle falling under chapter 87 in the First

Schedule to the Customs Tariff Act, 1975.”

[No.39335-FIN-CT1-TAX-0043/2017/FIN.]

By Order of the Governor

SAUMYAJIT ROUT

Deputy Secretary to Government

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

Ex. Gaz. 1466-173+300