Amendment in the Notification No. 19829 -FIN-CT1-TAX-0022/2017, dated the 29th June, 2017, S.R.O. No. 295 /2017, fixing the rate of State Tax on intra-state supply of Goods like Tamarind kernel powder and Mehendi paste in cones etc. - 2242-FIN-CT1-TAX-0043/2017- S.R.O. No. 44/2018 - Orissa SGST

FINANCE DEPARTMENT NOTIFICATION The 25th January, 2018 S.R.O. No. 44/2018 - 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 make the following amendments in the notification of the Government of Odisha in the Finance Department No. 19829-FIN-CT1-TAX-0022/2017, dated the 29th June, 2017, published in the Extraordinary Issue No. 1133 of the Odisha Gazette, dated the 29th June, 2017, bearing S.R.O. No 295 /2017, namely:- In the said notification,- (A) in Schedule I - 2.5%, (i) after Sl. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 76A 13 Tamarind kernel powder ; (ii) after Sl. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 78A 1404 or 3305 Mehendi paste in cones ; (iii) after Sl. No. 103A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 103B 2302 Rice bran (other than de-oiled rice bran) ; (iv) in Sl. No. 165, in column (3), the words, to household domestic consumers or , shall be omitted; (v) after Sl. No. 165 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 165A 2711 12 00 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers ; (vi) in Sl. No. 198A, for the entry in column (3), the entry Manufacturers of straw, of esparto or of other plaiting materials; basket ware and wickerwork , shall be substituted; (vii) in Sl. No. 219A, for the entry in column (3), the entry Corduroy fabrics, velvet fabrics , shall be substituted; (viii) in Sl. No. 224A, for the entry in column (2), the entry 6309 or 6310 , shall be substituted; (ix) after Sl. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads ; (B) in Schedule II - 6%, - (i) after Sl. No. 32A and the entries relating thereto, the following serial number and the entries shall be substituted, namely:- 32AA 1704 Sugar boiled confectionery ; (ii) after Sl. No. 46A and the entries relating thereto, the following serial number and the entries shall be substituted, namely:- 46B 2201 Drinking water packed in 20 litres bottles ; (iii) in Sl. No. 56, for the entry in column (2), the entry 28 or 38 , shall be substituted; (iv) after Sl. No. 57A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 57B 2809 Fertilizer grade phosphoric acid ; (v) in Sl. No. 59, for the entry in column (2), the entry 29 or 3808 93 , shall be substituted; (vi) after Sl. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 78A 3808 The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichodermaviride 6 Trichodermaharzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan (vii) after Sl. No. 80 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 80A 3826 Bio-diesel ; (viii) for Sl. No. 99A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 99A 4418 Bamboo wood building joinery 99B 4419 Tableware and Kitchenware of wood ; (ix) Sl. No. 103 and the entries relating thereto shall be omitted; (x) Sl. No. 104 and the entries relating thereto shall be omitted; (xi) in Sl. No. 133, in column (3), after the words, Absorbent cotton wool , the words and brackets, [except cigarette filter rods] , shall be added; (xii) in Sl. No. 147, for the entry in column (3), the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806 , shall be substituted; (xiii) after Sl. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely:- 195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers ; (C) in Schedule III - 9%, - (i) in Sl. No. 3, in column (3), after the words derived from vegetable products the words and brackets, [other than tamarind kernel powder] , shall be added; (ii) in Sl. No. 12, in column (3), for the words groundnut sweets andgajak , the words groundnut sweets, gajakandsugar boiled confectionery] , shall be substituted; (iii) in Sl. No. 24, in column (3), after the words, matter nor flavoured , the words, [other than Drinking water packed in 20 litres bottles] shall be added; (iv) in Sl. No. 39, in column (3), after the words, other Rate Schedules for goods , the words, including Fertilizer grade Phosphoric acid , shall be added; (v) in Sl. No. 59, for the entry in column (3), the entry Preparations for use on the hair [except Mehendi pate in Cones], shall be substituted; (vi) in Sl. No. 87, in column (3), after the words, and similar products , the words, figure and brackets, [other than bio-pesticides mentioned against S. No. 78A of schedule -II] shall be added; (vii) Sl. No. 99, and the entries relating thereto, shall be omitted; (viii) in Sl. No. 137F, in column (3), after the words, shingles and shakes , the words, [other than bamboo wood building joinery] shall be added; (ix) after Sl. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 163A 56012200 Cigarette Filter rods ; (x) for Sl. No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel ; (xi) in Sl. No. 325, for the entry in column (3), the entry Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] shall be substituted; (xii) after Sl. No. 399 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 399A 8702 Buses for use in public transport which exclusively run on Bio-fuels (D) in Schedule IV-14%, - (i) in Sl. No. 164, for the entry in column (3), the entry Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels] shall be substituted; (ii) after Sl. No. 228, and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 229 Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club (E) in Schedule V-1.5%, - (i) Sl. No. 2, and the entries relating thereto, shall be omitted; (ii) in Sl. No. 3, for the entry in column (3), the entry Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] shall be substituted; (iii) in Sl. No. 4, for the entry in column (3), the entry Synthetic or reconstructed semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport] shall be substituted; (iv) against Sl. No. 13, in column (3), the words and symbols, [other than bangles of lac/shellac] shall be omitted; (v) against Sl. No. 17, in column (3), for the entry, the entry Imitation jewellery [other than bangles of lac/shellac] shall be substituted. (F) in Schedule VI - 0.125%, - (i) in Sl. No. 1, for the entry in column (3), the entry, All goods shall be substituted; (ii) in Sl. No. 2, for the entry in column (3), the entry, Semi-precious stones, unworked or simply sawn or roughly shaped shall be substituted; (iii) after Sl. No. 2, and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 2A 7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds) (iv) in Sl. No. 3, for the entry in column (3), the entry, Synthetic or reconstructed semiprecious stones, unworked or simply sawn or roughly shaped shall be substituted; (v) after Sl. No. 3, and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 4 7104 Synthetic or reconstructed precious stones 2. The notification shall come into force on the 25th January, 2018. [No.2242-FIN-CT1-TAX-0043/2017/FIN.] By Order of the Governor S. ROUT Deputy Secretary to Government