21-2019 RATE
In the said notification,—
(i) in the Table,—
(a) against serial number 7, in the entry in column (3), for the words and brackets, “twenty lakh
rupees (ten lakh rupees in case of a special category state) in the preceding financial year”, the
following words, brackets and figures shall be substituted, namely, –
“such amount in the preceding financial year as makes them eligible for exemption from
registration under the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) ”;
(b) after serial number 9A and the entries relating thereto, the following shall be inserted namely:—
st
st
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1889 CUTTACK, MONDAY, SEPTEMBER 30 , 2019 / ASW INA 8, 1941
FINANCE DEPARTMENT
NOTIFICATON
The 30th September, 2019
S.R.O. No. 331/2019 — 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, hereby make the following further 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, dated the 29th June, 2017, bearing S.R.O. No. 306 /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. 25972-FIN-TAX-0043/2017 dated the 31 July, 2019 published in the Extraordinary issue No. 1436 of the Odisha Gazette dated the 31 July, 2019 bearing S.R.O. No. 266 /2019, namely: —
| (1) | (2) | (3) | (4) | (5) |
| “9AA | Chapter
99 |
Services provided by and to FédérationInternationale de
Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020 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 Women’s World Cup 2020. ”; |
(h) against serial number 35, in the entry in column (3), after the entry (q), the entry “(r) Bangla
(c) against serial number 14, in the entry in column (3), after the word ‘below’, the words ‘or
equal to ’ shall be inserted;
(d) against serial number 19A, in the entry in column (5), for the figures “2019 ”, the figures
“2020 ” shall be substituted;
(e) against serial number 19B, in the entry in column (5), for the figures “2019”, the figures
“2020 ” shall be substituted;
(f) after serial number 24A and the entries relating thereto, the following serial numbers and
entries relating thereto shall be inserted, namely:—
(g) after serial number 29A and the entries relating thereto, the following serial number and
entries shall be inserted, namely:—
Shasya Bima” shall be inserted;
(i) against serial number 45, in the entries in column (3), for the words and brackets “twenty
lakh rupees (ten lakh rupees in case of special category states) in the preceding financial
year ”, wherever they occur, the following words, brackets and figures shall be substituted,
namely, –
“such amount in the preceding financial year as makes it eligible for exemption from
registration under the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) ”;
2
| (1) | (2) | (3) | (4) | (5) |
| “24B | Heading
9967 or Heading 9985 |
Services by way of
storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea. |
Nil | Nil” |
| (1) | (2) | (3) | (4) | (5) |
| “29B | Heading
9971 or Heading 9991 |
Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force. | Nil | Nil”; |
st
2. This notification shall come into force with effect from the 1 day of October, 2019.
(j) after serial number 82 and the entries relating thereto, the following shall be inserted
namely:—
3
| (1) | (2) | (3) | (4) | (5) |
| “82A | Chapter
9996 |
Services by way of right to admission to the events organised under FIFA U-17 Women’s World Cup 2020. | Nil | Nil”; |
[No.33430 –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. 1220-173+300
