21-2017 RATE
S.R.O. No. 368 /2017— 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 being satisfied that it is necessary in the public interest so to do and
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. 19873-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017 published in
the Extraordinary issue No. 1144 of the Odisha Gazette, dated the 29th June, 2017
bearing S.R.O. No. 306/2017, namely:—
In the said notification, —
(i) in the Table,—
(a) after serial number 9 and the entries relating thereto, the following serial and the
entries shall be inserted under the appropriate column, namely:—
(b) after serial number 11 and the entries relating thereto, the following serials and
the entries shall be inserted under appropriate column, namely:—
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1328, CUTTACK, TUESD AY, AUGUST 22, 2017/ SRAVAN 31, 1939
FINANCE DEPARTMENT
NOTIFICATION
The 22nd August, 2017
| (1) | (2) | (3) | (4) | (5) |
| “9A | Chapter 99 | Services provided by and to
Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. |
Nil | Provided that
Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017.”; |
(c) against serial number 35, in column (3),—
(A) in item (h), for the words “Weather Based Crop Insurance Scheme or the
Modified National Agricultural Insurance Scheme”, the words, brackets
and letters “Restructured Weather Based Crop Insurance Scheme
(RWCIS)” shall be substituted; and
(B) in item (j), for the words and brackets “National Agricultural Insurance
Scheme (Rashtriya Krishi Bima Yojana)”, the words, brackets and letters
“Pradhan Mantri Fasal Bima Yojana (PMFBY)”, shall be substituted; and
(ii) in paragraph 3, after clause (ii) of the explanation, the following clause shall be
inserted, namely:—
“(iii) A “Limited Liability Partnership” formed and registered under the provisions of
the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a
partnership firm or a firm.”.
[No. 24668–FIN-CT1-TAX-0043/2017/FIN.]
By Order of the Governor
S. ROUT
Deputy Secretary to Government
2
| (1) | (2) | (3) | (4) | (5) |
| “11A | Heading
9961 or Heading 9962 |
Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under
Public Distribution System(PDS) against consideration in the form of commission or margin. |
Nil | Nil |
| 11B | Heading
9961 or Heading 9962 |
Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public
Distribution System (PDS) against consideration in the form of commission or margin. |
Nil | Nil”; |
Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10
Ex. Gaz. 656-173+500
