Amendments in the notification of the Finance Department No.33023-FIN-CT1-TAX-0043/2017/FIN, dated the 14th November, 2017 bearing S.R.O.No 551/2017. - 2254-FIN-CT1-TAX-0043/2017-S.R.O. No. 47/2018 - Orissa SGST

FINANCE DEPARTMENT NOTIFICATION The 25th January, 2018 S.R.O. No. 47/2018- 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) (hereafter in this notification referred to as the said Act ) read with sub-section (3) of Section 11 of the said Act, the State Government, on being satisfied that it is necessary in the public interest so to do , 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.33023-FIN-CT1-TAX-0043/2017/FIN., dated the 14th November, 2017, published in the Extraordinary Issue No. 1913 of the Odisha Gazette, dated the 14th November, 2017, bearing S.R.O. No 551/2017, namely:- In the said notification, - (1) in the Table, - (a) against serial number 1, - (i) in column (2), for the entry, the following entry shall be substituted, namely:- Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital ; (ii) in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted; (b) against serial numbers 2 and 4, in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:- Explanation 2. - For the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96-Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15 th November, 2017. . [No.2254-FIN-CT1-TAX-0043/2017/FIN.] By Order of the Governor S. ROUT Deputy Secretary to Government