EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1637, CUTTACK, FRIDAY, OCTOBER 13 , 2017 /ASW INA 21, 1939
FINANCE DEPARTMENT
NOTIFICATION
The 13th October, 2017
S.R.O. No. 474/2017 — In exercise of the powers conferred by sub-section (1) 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 notify the State tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2) of the Table below, at the rate specified in corresponding entry in column (4) and subject to relevant conditions annexed to this notification, if any, as specified in the corresponding entry in column (5) of the Table aforesaid:
TABLE
| Sl.
No. |
Chapter,
Heading, Sub- heading orTariff item |
Description of Goods | Rate | Condition
No. |
| (1) | (2) | (3) | (4) | (5) |
| 1. | 87 | Motor Vehicles | 65% of State tax applicable
otherwise on such goods under Notification No. 19829-FIN-CT1- TAX-0022-2017 published in the Extraordinary issue No. 1133 of the Odisha Gazette on the 29th June,2017 bearing S.R.O. No 295 |
1 |
| 2. | 87 | Motor Vehicles | 65% of State tax applicable
otherwise on such goods under Notification No. 19829-FIN-CT1- TAX-0022-2017 published in the Extraordinary issue No. 1133 of the Odisha Gazette on the 29th June,2017 bearing S.R.O. No 295 |
2 |
2. Provided that nothing contained in this notification shall apply on or after1st July, 2020. Explanation – For the purposes of this notification, –
2
- “Tariff item”, “sub-heading ” “heading” and “Chapter ” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
- The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
ANNEXURE
| Condition
No. |
Condition |
| 1. | The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and
supplied on lease before 1st July, 2017. |
| 2. | i. The supplier of Motor Vehicle is a registered person.
ii. Such supplier had purchased the Motor Vehicle prior to 1st July, 2017 and has not availed input tax credit of central excise duty, Value Added Tax or any other taxes paid on such vehicles. |
[No. 29775 –FIN-CT1-TAX-0043/2017/FIN.] By Order of the Governor
S. ROUT
Deputy Secretary to Government
Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10
Ex. Gaz. 965-173+500
