20-2019 RATE
In the said notification, —
(i) in the Table,—
th
th
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1888 CUTTACK, MONDAY, SEPTEMBER 30 , 2019 / ASW INA 8, 1941
FINANCE DEPARTMENT
NOTIFICATON
The 30th September, 2019
S.R.O. No. 330/2019— In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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, 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 issue No. 1143 of the Odisha Gazette dated the 29th June, 2017, bearing S.R.O. No. 305 /2017 as amended from time to time and the last such amendment is in the notification of the Government of Odisha in the Finance Department No. 22265-FIN-TAX-0043/2017 dated the 27 June, 2019 published in the Extraordinary issue No. 1115 of the Odisha Gazette dated the 27 June, 2019 bearing S.R.O. No. 217 /2019, namely: —
(a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely, —
| (3) | (4) | (5) |
| (i) Supply of ‘hotel accommodation ’ having value of supply of
a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent. |
6 | – |
| (ii) Supply of ‘restaurant service’ other than at ‘specified premises’ | 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)] |
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| (iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. | 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)] |
| (iv) Supply of ‘outdoor catering’, at premises other than ‘specified premises’ provided by any person other than-
(a) suppliers providing ‘hotel accommodation ’ at ‘specified premises ’, or (b) supplierslocated in ‘specified premises ’. |
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 clause (iv)] |
| (v) Composite supply of ‘outdoor catering’ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than ‘specified premises’ provided by any person other than-
(a) suppliers providing ‘hotel accommodation ’ at ‘specified premises ’, or (b) suppliers located in ‘specified premises ’. |
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 clause (iv)] |
| (vi) Accommodation, food and beverage services other than (i) to (v) above
Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v)in column (3) shall attract State tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (b) This entry covers supply of ‘restaurant service’ at ‘specified premises’ (c) This entry covers supply of ‘hotel accommodation’ having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. |
9 | – ” |
- This entry covers supply of ‘outdoor catering’, provided by suppliers providing ‘hotel accommodation’ at ‘specified premises ’, or suppliers located in ‘specified premises’.
- This entry covers composite supply of ‘outdoor catering’ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’.
“(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above.”
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- against serial number 10, in column (2), after the word “vehicles”, the words “with operators” shall be inserted;
- against serial number 10, in column (3), in item (iii), the words “or without” shall be omitted;
- against serial number 15, in column (3),item (iv) and the entries relating thereto in column (4) and (5) shall be omitted;
- against serial number 15, in column (3), in item (vii), the brackets and words “, (iv)” shall be omitted;
- against serial number 17, in column (2), the figures and words “, with or” shall be omitted;
- against serial number 17, in column(3), item (v) and (vii) and the entries relating thereto in column (4) and (5) shall be omitted;
- against serial number 17, in column (3), for item (viii), the following shall be substituted;
(3)
(i) against serial number 21, after item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: —
| (3) | (4) | (5) |
| “(ia) Other professional, technical and
business services relating to exploration, mining or drilling of petroleum crude or natural gas or both |
6 | – ”; |
- against serial number 21, in column (3) in item (ii),for the brackets andwords “(i) above”, thebrackets and words “(i) and (ia) above” shall be substituted;
- against serial number 24, in column (2), after the numbers “9986 ”, the brackets, words and figures “(Support services to agriculture, hunting, forestry, fishing, mining and utilities) ” shall be inserted;
- against serial number 24, in column (3), in item (ii), for the words “Service of”, the words “Support services to ” shall be substituted;
(ii) in the paragraph 2A, the word “registered ” shall be omitted;
(iii) in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be
inserted, namely: —
“(xxxii) ‘Restaurant service’ means 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.
(xxxiii) ‘Outdoor catering’ means supply, by way of or as part of any service, of goods,
being food or any other article for human consumption or any drink, at Exhibition Halls,
Events, Conferences, Marriage Halls and other outdoor or indoor functions that are
event based and occasional in nature.
(xxxiv) ‘Hotel accommodation ’ means supply, by way of accommodation in hotels,
inns, guest houses, clubs, campsites or other commercial places meant for residential or
accommodation.
(xxxv) ‘Declared tariff’ means charges for all amenities provided in the unit of
any other amenities, but without excluding any discount offered on the published
charges for such unit.”.
(xxxvi) ‘Specified premises ’ means premises providing ‘hotel accommodation ’ services
having declared tariff of any unit of accommodation above seven thousand five hundred
rupees per unit per day or equivalent.
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- against serial number 26, in column (3), in item (i), in clause (c), after the words “products”, the figures and words “, other than diamonds,” shall be inserted;
- against serial number 26, in column (3),after item (ia) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely:—
| (3) | (4) | (5) |
| “(ib) Services by way of job work in
relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); |
0.75 | – |
| (ic) Services by way of job work in relation to bus body building; | 9 | – |
| (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; | 6 | – ”; |
(o) against serial number 26, in column (3), in item (iv), after the brackets, words and figures “(ia),”, the brackets, words and figures“(ib), (ic), (id),” shall be inserted;
lodging purposes including the supply of time share usage rights by way of
accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or
(iv) in the ‘ Annexure: Scheme of Classification of Services’, annexed to the notification, —
st
2. This notification shall come into force with effect from the 1 day of October, 2019.
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- against serial number 119 to 124, in column (4), for the words “with or without”, wherever they occur, the word “with” shall be substituted;
- against serial number 232 to 240, in column (4), for the words “with or without”, wherever they occur, the word “without ” shall be substituted;
[No.33426–FIN-CT1-TAX-0043/2017/FIN.] By Order of the Governor
SAUMYAJIT ROUT
Deputy Secretary to the Government
Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10
Ex. Gaz. 1219-173+300
