Amendment to Notification No. 19869 dated 29.06.2017 bearing SRO No. 305/2017 regarding change in the rate of tax on the intra-State supply of certain services. - 24900-FIN-CT1-TAX-0043/2017 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT ******* NOTIFICATION The 27th July, 2018 S.R.O. No. - In exercise of the powers conferred by sub-section (1) of section 9 read with sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 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 in the public interest so to do, do hereby make the following further amendments in the notification of the Government of Odisha, in the Finance Department No.19869-FIN-CT1-TAX-0022-2017, dated the 29th June,2017, published in the Extraordinary No. 1143, dated 29th June, 2017 of the Odisha Gazette, bearing S.R.O No. 305/2017 as amended from time to time and the last such amendment of the notifications of the Government of Odisha in the Finance Department No. 2222-FIN-TAX-0043/2017/FIN dated the 25 th January, 2018 published in the Extraordinary issue No. 103 dated the 25th January, 2018 of the Odisha Gazette bearing SRO No. 39/2018 namely:- In the said notification, in the Table, - (i) against serial number 7, - (a) for item (i), and the entries in columns (3), (4) and (5), the following items with its entries shall be substituted under the appropriate columns, namely: - (3) (4) (5) (i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent; Explanation 1: This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such a supply is not event based or Explanation.- (a) multimodal transportation means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) mode of transport means carriage of goods by road, air, rail, inland waterways or sea; (c) multimodal transporter means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight, and; (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 - . (iii) for serial number 22 including with its entries, the following serial number with its entries shall be substituted under the appropriate columns, namely: - (1) (2) (3) (4) (5) 22 Heading 9984 (Telecommunications, broadcasting and information supply services.) (i) Supply consisting only of e-book Explanation . - For the purposes of this notification, e-books means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.5 - (ii) Telecommunications, broadcasting and information supply services other than (i) above. 9 - [No. 24900-FIN-CT1-TAX-0043/2017] By order of the Governor S.ROUT Under Secretary to Government