Amendment to notification No. 19833 dated 29.06.2017 regarding exemption of certain goods under section 11(1) of the OGST Act, 2017. - 24924-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 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, do hereby make the following 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 No. 1134, dated the 29th June, 2017, bearing S.R.O. No. 296/2017 as amended from time to time and the last such amendment in the notifications of the Government of Odisha in the Finance Department No. 2246-FIN-TAX-0043/2017 dated the 25th January, 2018 published in the Extraordinary issue No. 109 dated the 25th January, 2018 of the Odisha Gazette bearing SRO No. 45/2018namely:- In the said notification, (I) in the Schedule, (i) after Serial No. 92, the following serial number with its entries shall be inserted under the appropriate columns, namely: - (1) (2) (3) 92 A. 1401 Sal leaves, siali leaves, sisal leaves, sabai grass ; (ii) after Serial No. 93A, the following serial number with its entries shall be inserted under the appropriate columns, namely: - 93B. 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks ; (iii) For Serial No. 102 A and entries relating thereto, the following shall be substituted,- 102A. 2306 De-oiled rice bran Explanation : The exemption applies to de-oil rice bran falling under heading 2306 with effect from 25th January, 2018 ; (iv) after Serial No. 114, the following serial numbers with its entries shall be inserted under the appropriate columns, namely: - 114 46 Khali Dona; goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope 114B 44 or 68 Deities made of stone, marble or wood ; (v) for Serial No. 117 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) 117 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India ; (vi) after Serial No. 132, the following serial number with its entries shall be inserted under the appropriate columns, namely: - 132A 53 Coir pith compost other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] ; (vii) after Serial No. 146, the following serial number with its entries shall be inserted under the appropriate columns, namely: - 146A 96190010 or 96190020 Sanitary towels (pads) or sanitary napkins; tampons ; (viii) after Serial No. 151, the following serial number with its entries shall be inserted under the appropriate columns, namely: - 152 Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71) ; 2. This notification shall come into force on the 2ft July, 2018. [No. 24924-FIN-CT1-TAX-0043/2017] By order of the Governor S.ROUT Under Secretary to Government