Amendment in Notification No. 19877-FIN-CT1-TAX-0022-2017/FIN., dated 29th June, 2017 - 40958–FIN-CT1-TAX-0043/2017 - Orissa SGST

FINANCE DEPARTMENT NOTIFICATION The 31st December, 2018 S.R.O. No. 497/2018- In exercise of the powers conferred by sub-section (3) of Section 9 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 further amendments in the notification of the Government of Odisha in the Finance Department No.19877-FIN-CT1-TAX-0022-2017/FIN., dated 29th June, 2017, published in the Extraordinary issue No, 1145 of the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O. No.307/2017, as amended from time to time, and the last such amendment is in the notification of Government of Odisha in the Finance Department No.24908-FIN-CT1-TAX-0043/2017/FIN., published in the Extraordinary issue No. 1289 of the Odisha Gazette, dated the 27th July, 2018 bearing S.R.O.No.303/2018, namely:- In the said notification,- (i) in the Table,- (a) against serial number 1,in the entry in column (2), after item (g), the following proviso shall be inserted, namely:- Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services. ; (b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- (1) (2) (3) (4) 12. Services provided by business facilitator (BF) to a banking company Business facilitator (BF) A banking company, located in the taxable territory 13. Services provided by an agent of business correspondent (BC) to business correspondent (BC). An agent of business correspondent (BC) A business correspondent, located in the taxable territory. 14. Security services (services provided byway of supply of security personnel) provided to a registered person: Provided that nothing contained in this entry shall apply to, - (i)(a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies; which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or (ii) a registered person paying tax under section 10 of the said Act. Any person other than a body corporate A registered person, located in the taxable territory. ; (ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:- (h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures. . 2. This notification shall come into force on the 1st day of January, 2019. [No. 40958 FIN-CT1-TAX-0043/2017/FIN.] By Order of the Governor SAUMYAJIT ROUT Deputy Secretary to Government