Amendment of Notification No.19833-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 bearing SRO No.296/2017 regarding exemption of “Duty Credit Scrips” and supply of goods by a Government entity to Central Government, State Government, UT. Local Authority. - 29763–FIN-CT1-TAX-0043/2017-S.R.O. No. 471/2017 - Orissa SGST

FINANCE DEPARTMENT NOTIFICATION The 13th October, 2017 S.R.O. No.471/2017- 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 the recommendations of the Goods and Service Tax Council, do hereby make the following further amendments in the notification of the Government of Odisha in the Finance Department No 19833-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017, published in the Extraordinary issue No. 1134 of the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O. No. 296 , namely:- In the said notification,- (A) in the Schedule,- (i) after Serial No. 122 and the entries relating thereto, the following serial number and the entries shall be inserted under appropriate column, namely:- 122A. 4907 Duty Credit Scrips ; (ii) after Serial No. 149 and the entries relating thereto, the following serial number and the entries shall be inserted under appropriate column, namely:- 150 - Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants ; (B) in the Explanation, after clause (iv), the following clause shall be inserted, namely:- (v) The phrase Government Entity shall mean an authority or a board or any other body including a society, trust, corporation, which is, (a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. . (C) in ANNEXURE I, after clause (b), the following proviso shall be inserted, namely: Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of State tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name. [No. 29763 FIN-CT1-TAX-0043/2017/FIN.] By Order of the Governor S. ROUT Deputy Secretary to Government