EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 589, CUTTACK, TUESDAY, MARCH 31, 2020 / CHAITRA 11, 1942

FINANCE DEPARTMENT

NOTIFICATION

The 31st March, 2020

S.R.O. No. 93/2020— In exercise of the powers conferred by sub-section (6D) of section

25 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, do hereby notify

that the provisions of sub-section (6B) or sub-section (6C) of the said Act shall not apply to a

person who is not a citizen of India or to a class of persons other than the following class of

persons, namely:–

(a)

Individual;

(b)

authorised signatory of all types;

(c)

Managing and Authorised partner; and

(d)

Karta of an Hindu undivided family.

2.

This notification shall come into force from the 1st day of April, 2020.

.

[No.10662-FIN-CT1-TAX-0002/2020]

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. 2249-173+10