Seeks to amend Notification No. 19837-FIN-TAX-0022/2017 dated the 29th June, 2017 - 33406 - FIN-CT1-TAX- 0043/2017 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 30 th September. 2019 S.R.O. No. - In exercise of the powers conferred by sub-section (1) of section II 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. hereby makes the following amendments in the notifications of the Government of Odisha in the Finance Department No. 19837-FIN-TAX-0022/2017 dated the 29 th June, 2017 published in the Extraordinary issue No. 1135 of the Odisha Gazette dated the 29 th June 2017 bearing SRO No. 297/2017, namely:- In the said notification, - (i) in the TABLE, against serial No. 1 , in column (3), after item (5), the following item shall be inserted, namely: - (6) Petroleum operations or coal bed methane operations undertaken under specified contracts under the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP) ; (ii) in the ANNEXURE, against Condition No. 1, in clause (e), the following proviso shall be inserted at the end, namely: - Provided that where the said goods so supplied are sought to be disposed of in non-serviceable form, after mutilation, the recipient of outward supply or the transferee, as the case may be, may at his option, pay the tax at the rate of 9 per cent. on transaction value of such goods subject to the condition that the recipient of outward supply or the transferee, as the case may be, produces before the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods are non-serviceable and have been mutilated before disposal. . 2. This notification shall come into force on the 1 st October, 2019. [No. 33406 - FIN-CT1-TAX- 0043/2017] By order of the Governor S. Rout Deputy Secretary to Government