Notification to amend notification No. 19829 dated 29.06.2017 bearing S.R.O. No. 295/2017 - 33725 FIN-CT1-TAX-0001/2022 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT Notification The 31st December, 2022 S.R.O. No. - In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 further amendments in the notification of the Government of Odisha in the Finance Department No. 19829-FIN-CTl-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, as amended from time to time, and the last such amendment is made in the notification of the Government of Odisha in the Finance Department No. 17989-FIN-CT1-TAX-0001/2022, dated the July, 2022 published in the Extraordinary issue No.2278 of the Odisha Gazette, dated the 18 th July, 2022 bearing S.R.O. No. 474/2022, namely:- In the said notification, - (A) in Schedule I 2.5%, - (i) against S. No. 102A, in column (3), for the entry, the following entry shall be substituted, namely: - Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) ; (ii) against S. No. 103A, in column (3), for the entry, the following entry shall be substituted, namely: - Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] ; (B) in Schedule II 6%, - (i) against S. No. 48, in column (3), for the entry, the following entry shall be substituted, namely:- Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] ; (ii) against S. No. 180, in column (3), for the entry, the following entry shall be substituted, namely: - Mathematical boxes, geometry boxes and colour boxes ; (C) in Schedule III 9%, against S. No. 25, in column (3), for the entry, the following entry shall be substituted, namely: - Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)] . 2. This notification shall come into force with effect from the 1st day of January, 2023. [No. 33725 FIN-CT1-TAX-0001/2022] By order of the Governor Debashish Sahoo Under Secretary to Government